Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (12) TMI 795

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Commissioner (Appeals) is required to ascertain the correct fact and thereafter decide the matter in accordance with law. It is apparent that the respondent had not given the correct fact and therefore, such order cannot be sustained. The other issues as raised by both the sides would be required to decide after considering the correct facts of the case. - Impugned order is set aside - Matter re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... payment of duty on first importation, subject to conditions prescribed therein. They have also been allowed to manufacture of Ocean Going Vessels in the bonded warehousing. The respondent had stored the duty free goods in the warehouse, beyond the valid warehousing period. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty as per provisions of Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ttention of the Bench, Para 1 of the grounds of appeal, as under: The Commissioner (Appeals) has observed that in the instant case, decision on request made by respondent for extension of warehousing period to the Chief Commissioner is still pending. However, it may not out of place to submit here that the decision has already been taken by the Chief commissioner of Central Excise, Ahmedabad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s not brought to the knowledge of the Commissioner (Appeals) by the respondent just to get the decision in their favour. 4. The Learned Advocate on behalf of the respondent fairly submits that the facts as stated above is correct. He submits that despite of the above facts, the Commissioner (Appeals) followed the other decisions which are applicable in this case. On the other hand, the Learne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sh, after considering the facts and the law of the case and pass order in accordance with law. Needless to say that, the Commissioner (Appeals) shall give proper opportunity of hearing, before passing the order. We make it clear that this order is passed without expressing any view on merit. 7. All the appeals are allowed by way of remand. The Miscellaneous applications are disposed of. (Dic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates