TMI Blog2015 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 9 of the order. Hence, the substantial question of law does not requires to be answered in a case of open remand. All other findings of the Tribunal are not challenged. Accordingly, we find no question of law arises for consideration in this appeal. - Decided against Revenue. - Civil Miscellaneous Appeal No. 1333 of 2007 - - - Dated:- 21-11-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. P. Mahadevan For the Respondents : B. Satish Sundar ORDER (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal was admitted by this Court on the following substantial question of law: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices of Cimelia Singapore, who is the agent of the original manufacturer M/s.Cannon, Singapore. 4. The Department relies upon the Chartered Engineer's certificate to contend that the value is higher and the importer had misdeclared the description and value of the impugned goods in order to minimize their export obligation and with a view to divert the imported machines for local sale. 5. The assessee/importer objected to the said contention stating that the importer is a 100% Export Oriented Unit and there is no question of local sales. Insofar as Chartered Engineer's certificate is concerned, it was urged by the importer that the certificate did not give reason for categorising the old machines as those requiring minor r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and re-adjudicate the case. In the circumstances we decide that the matter should go back to the Commissioner for proper valuation of the impugned goods supported by a Chartered Engineer's certificate complete in available particulars and his opinion based on them. 10. We therefore order that the issues relating to the goods covered by the LOP may be decided afresh. The appellant undertakes to cooperate in the de novo proceedings for a quick decision. The Commissioner shall decide the case within a period of three months of receipt of a certified copy of this order. 6. Aggrieved by the order of the Tribunal remanding the matter to the Commissioner, the Department has filed the present appeal. 7. Heard learned Standing counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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