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2015 (5) TMI 834 - GUJARAT HIGH COURT

2015 (5) TMI 834 - GUJARAT HIGH COURT - 2015 (322) E.L.T. 839 (Guj.) - Import of aluminum waste and scrap to manufacture of circles and tubes - Exemption of customs duty - Notification No.12/2012 Held that:- So far as the circle is concerned, this objection was raised by the Revenue in the very first assessment order passed by the Assessing Authority dated 9.3.2011 which was not accepted by the Commissioner of Customs (Appeals), Ahmedabad by judgment dated 2.9.2011 and the Commissioner of Cust .....

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bad as well as by the Assessing Officer, in such situation the Commissioner of Customs (Appeals), Ahmedabad was not justified in holding that new fact has come into existence over-looking the finding of fact recorded by the Commissioner of Customs (Appeals), Ahmedabad in its earlier judgment dated 2.9.2011. Therefore, the order passed by the Commissioner of Customs (Appeals), Ahmedabad cannot be maintained. - Decided in favour of assessee. - Special Civil Application No. 6089 of 2015 - Dated:- 2 .....

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petitioners challenging the impugned order dated 25.3.2015 passed by the Commissioner of Customs (Appeals). 4. Brief facts of the case are that petitioner is an importer of aluminum waste and scrap. That from said waste and scrap, petitioner manufactures aluminum plates and sheets as well as he gets manufactured circles from the plates, sheets and utensils in his own factory. He claims exemption of customs duty of the raw material imported by him under Notification No.12/2012 - Central Excise d .....

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r : "6.3 ....They besides other proofs as mentioned above, have submitted details of manufacturing process along with flow chart, details of plants & machineries installed in the unit, Chartered Engineer s certificate dated 17.10.2010 and photographs showing the manufacturing process of aluminum plates/sheet and utensils, to prove that impugn goods were first converted into unwrought aluminum plate and sheet and subsequently the same are used fort manufacture of aluminum circle to be us .....

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ther appeal. 4.4 Another notice was issued for subsequent goods after bills of entry were filed by the petitioners, for which exemption was not granted by the Assessing Authority. However, the Commissioners of Customs (Appeals) allowed the appeals of the petitioner. The judgment of the Commissioner of Customs (Appeals) are filed at Annexure-E, Annexure-G and Annexure-H. Subsequently, two Assessing Officers accepted the contentions of the petitioner. The assessment order has been filed at Annexur .....

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the order, he has recorded a finding that there are additional facts which have come to the notice but, in order to maintain judicial discipline, he has granted exemption to the petitioner. 4.6 The Department has filed an appeal challenging the order of Deputy Commissioner, dated 12.11.2014 before the Commissioner of Customs (Appeals), Ahmedabad. The Commissioner of Customs (Appeals), Ahmedabad allowed the appeal of the Department and held that petitioner is not entitled for benefit of exemption .....

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011 and the Commissioner of Customs (Appeals) was pleased to allow the appeal of the petitioners. Therefore, we are of the considered opinion that there was no new facts which came into light on the basis of which the Commissioner of Customs (Appeals), Ahmedabad jumped to the conclusion that new facts are emerged and the petitioner is manufacturing circles. When there were already six orders - as pointed out by learned counsel for the petitioner -, in favour of petitioner passed by the Commissio .....

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