2007 (12) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bsp;Heard both sides in respect of this appeal filed by the Department and the Cross-Objection filed by the respondents. The impugned goods were lost on account of theft after depositing in the warehouse of the respondents but before clearance for home consumption on payment of duty. The original authority has confirmed the duty demand whereas the lower appellate authority has set aside the duty d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ue as he has allowed the remission. In view of our decision as above, we direct the lower appellate authority to decide on the quantum of duty to be paid by the respondents deciding on the dispute of classification and rate of duty in respect of the impugned goods raised by the respondents before him earlier. For this limited purpose, the matter is remanded to the lower appellate authority who sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X