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REMANDING OF CASES UNDER INDIRECT TAXES

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 18-5-2015 - While going through the indirect tax law journals we may happen to come across judgments in which the cases may be remanded back to decide afresh. The cases may be remanded either by the Tribunal to the First Appellate Authority or to the Adjudicating Authority or by High Court to the Tribunal or the first appellate authority or the adjudicating authority. The reasons for remanding the matter back are due to many v .....

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UMBAI the appellant imported the vehicles. The appellant claimed classification under CTH 87021019 as Motor vehicles for the transport 10 or more persons including the driver . The department claimed the same under CTH 8703. The same has been challenged before the Tribunal. The Tribunal remanded the classification issue to the Commissioner for fresh decision in terms of the order. The Tribunal directed the Adjudicating Authority to take expert opinion from competent agencies/authorities like ARA .....

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referred the ARAI. ARAI has not given any opinion on the searing capacity of the impugned vehicle. They have merely observed that that the vehicle who originally designed for seating 5 person. They advised the department to verify from the concerned vehicle owner about the type approval certificate issued from the country of origin. This direction has not also been complied with by the Department. However, the Department concluded that ARAI has also confirmed that the vehicle imported is princi .....

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the Tribunal. Thus the entire blame for inaction lies squarely on the department. The Tribunal found that the vehicle as imported has been presented with a seating capacity of 12. The RTO at Delhi registered the vehicle as having a seating capacity of 10 seats. The Tribunal held that the impugned order is not sustainable in law and the claim of the appellant is allowed. 2 In Radiant Cables Private Limited v. Commissioner of Customs, Hyderabad - 2015 (5) TMI 459 - ANDHRA PRADESH HIGH COURT the p .....

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the Tribunal to dispose of the appeal afresh within a period of six months from the date of the order after giving an opportunity to both the sides to place the entire materials before the Tribunal in support of their cases. 3 In Emco Limited V. Union of India - 2014 (3) TMI 9 - BOMBAY HIGH COURT the High Court held that there was a delay of 9 months in passing adjudication order after hearing. The additional evidence brought on record is not considered. The High Court held that the authorities .....

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ntral Excise, Jaipur - 2013 (10) TMI 1296 - RAJASTHAN HIGH COURT the appellant s counsel did not attend the hearing before the Tribunal. The case was adjourned for the next day which was not informed to the appellant. No notice was issued as required under the usual practice of the Tribunal. The High Court held that ordinarily party is to be informed about the next date either by messenger or through any other mode. The dismissal of appeal on the next day without any notice of hearing o r inform .....

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lusion that the petitioner is not extended the co-operation by undertaking comparison of the facts and figures mentioned in the application on the one hand and those in the report submitted by the Commissioner, on the other. The High Court held that this could have been certainly appreciated if only the Commission furnished a copy of the report to the petitioner enabling it to offer its own remarks where the investigation into the affairs of the petitioner, the only party which is immediately af .....

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wed the Writ Petition and set aside the impugned order. The High Court remanded the matter to the Settlement Commission for fresh disposal after a copy of the report of the Commissioner (Investigation) is furnished to the petitioner. 6. In Wellspun Maxsteel Limited V. Commissioner of Central Excise, Raigad - 2015 (5) TMI 458 - BOMBAY HIGH COURT the Tribunal, while disposing the stay application, disposed the application on merits in absence of the appellant and their Advocate with direction to d .....

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s of the present case that High Court can adopt such a course where prima facie nexus would have to be established with the service of bringing in raw materials and for purposes of production of goods in the appellant s factory and their ultimate removal and whether on such an activity can be claimed and styling the same as input services. The High Court remanded the case to Tribunal with directions to give an opportunity to both sides to raise their contentions and thereafter after pass a fresh .....

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udicially but the same was not exercised. The Tribunal could not direct the issue of re-export or the impugned goods, as the power is vested with the Chief Commissioner. The Tribunal remanded the matter back to the Chief Commissioner to decide the issue to re-export of the impugned goods. 8. In Geotech Digital Bharat Private Limited V. Commissioner of Central Excise & Service tax, Ahamedabad - III - 2014 (7) TMI 1123 - CESTAT AHMEDABAD the issues involved in this case in regarding the demand .....

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e export obligation as committed by them. The Tribunal perused the letter of STPI and found that STPI after recording the way the export obligations were calculated. It specifically stated that the unit met the export obligations. The report further stipulated that the appellant should pay the applicable duty on imported capital goods, inputs etc., The Tribunal found that there seems inherent contradiction in the letter of STPI unless there is definite conclusion by the authority whether the app .....

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