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The Commissioner C&C. E, Guntur Versus M/s Asian Peroxide Ltd. Nellore District

2016 (6) TMI 708 - CESTAT HYDERABAD

Import of Diesel Generating set for captive consumption - Request was made to the Commissioner, Customs to declare Nadendlavari Kandriga Village also as a customs warehousing station in terms of Section 9 of the Customs Act. - The said application was not taken up for consideration. The officers, during the pendency of the application seized the D.G.set and issued show cause notice dated 31-01-2000 proposing to confiscate the D.G.set. - Held that:- The Tribunal already set aside the order (which .....

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, AR for the Appellant Shri Karan Talwar & Shri G.Prahalad, Advocates for the Respondent ORDER This is an appeal filed by revenue challenging the order passed by Commissioner of Customs and Central Excise, Guntur. 2. The respondent, M/s Asian Peroxide Ltd, were permitted to import a Diesel Generating set subject to the condition that the D.G.Set shall be used in the Bonded premises only. The D.G. set so imported was kept by respondents at their captive power plant located at Nadendlavari Kan .....

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ce was adjudicated and Order-in-Original dated 10-03-2003 was passed confiscating the D.G.set. The respondents filed appeal. The Tribunal vide Final Order dated 01-10-2004 remanded the matter for denovo consideration. 5. In the remand proceedings, the Commissioner on reconsideration of the application dated 05-11-1997 filed by respondents, rejected the same. The said fact of rejection was intimated to the respondents by a letter issued by Joint Commissioner dated 09-02-2005. Thereafter, responde .....

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ation of DG set, its duty liability thereof for having kept at such premises are not subject matter of the remand made by Tribunal. 6. The Revenue in this appeal contends that the above order passed by Commissioner that confiscation of D.G.Set, its' duty liability, penalty etc. was not subject matter of remand by Tribunal is erroneous. That as per remand order, the Tribunal had not merely remanded the issue of reconsideration of the application filed by respondents but had also remanded the .....

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