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2015 (6) TMI 500 - MADRAS HIGH COURT

2015 (6) TMI 500 - MADRAS HIGH COURT - 2015 (322) E.L.T. 317 (Mad.) - Demand of EDD - at the instance of the Department, the Appellate Commissioner, while accepting the case of the Department, remanded the matter. - while remanding, he has directed the petitioner to pay EDD equivalent to 5% of the Assessable value - Held that:- There is an effective alternative remedy available, as provided under Section 129(A) of the Customs Act, the ultimate conclusion reached by the Appellate Authority direct .....

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prejudice the mind of the original authority while deciding the issue. Therefore, this Court, deleting only that portion of the order directing the petitioner to pay EDD equivalent to 5% of the Assessable value, directs the adjudicating authority to determine the issue after giving reasonable opportunity to the petitioner. - Appeal disposed of. - W. P. No. 33319 of 2014 - Dated:- 29-4-2015 - T Raja, J. For the Appellant : Mr Joseph Prabakar For the Respondent : Mr N Senthil Kumar ORDER The issue .....

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the Appellate Commissioner, while accepting the case of the Department, remanded the matter. That being the case, while remanding, he has no authority to direct the petitioner to pay EDD equivalent to 5% of the Assessable value since the entire issue has to be revisited by the original authority afresh for a reason that when there is a direction to reconsider the issue by the original authority, giving direction to the petitioner to pay EDD equivalent to 5% of the assessable value will definitel .....

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