TMI Blog2015 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the original assessment which was in favour of the assessee is required to be adopted - Tribunal having remanded the matter for confirmation of demand for the period falling within the limitation, it was not open to the adjudicating authority to go beyond such directions. As such once again, we are constrained to set aside the impugned order and remand the matter to the adjudicating authority for reconsideration of the issue only for the period falling within the limitation as also not to impose any penalty. Demand which falls within the limitation period, the appellant has made an alternative ground claiming benefit under Notifications No.127/2011-Cus. and No.64/2012-Cus. which provide concessional rate of duty in respect of imports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant before the Tribunal. The Tribunal vide its Final Order No.21344/2014 dt. 19/08/2014 observed as under:- 2. Learned counsel submits that appellant has deposited the entire differential customs duty along with interest. However, he submits that appellant would like to make a claim for the benefit of Notification which provides for reduced rates of duty on imports from Indonesia and for considering this eligibility, the matter may be remanded. Since the entire amount of duty and interest has been paid and in the case of Coastal Energy Pvt. Ltd. and others Vs. CC, Visakhapatnam vide Final Order No.20998-21002/2014 dated 20th June 2014, we have already taken a view that only duty and interest within the normal period would be payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated proceedings against the assessee by way of issuance of a show-cause notice. If the Bills of Entry, according to the Revenue, cannot be re-assessed, then the original assessment which was in favour of the assessee is required to be adopted. As such, we find no merits in the above observation and findings of the Commissioner. 5. Secondly, the Tribunal while remanding the matter had clearly held that in identical cases a view has already been taken that duty and interest within the normal period would be payable and demand for extended period, penalty and confiscation are not sustainable. In spite of that, the Commissioner has gone ahead for confirmation of demand falling outside limitation and also imposing penalty on the assessee. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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