TMI Blog2017 (2) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... xplain/rebut the same by material particulars. The appellant must be given a fair chance to explain the said objection/finding of the learned Commissioner (Appeals) - appeal allowed by way of remand. - C/13509 To 13514/2013-SMC, C/10902/2015-SMC - Order No. A/10944-10950/2017, - Dated:- 28-2-2017 - Dr. D.M. Misra, J. For Appellant: Shri Anand Nainawati, Advocate For Respondent: Shri Sameer Chitkara, A.R. JUDGMENT: Dr. D.M. Misra, These appeals are filed against respective orders since involves a common issue, taken up together for disposal. 2. Briefly stated, the facts of the case are that the appellants had imported steam (non-coking) coal during the relevant period and filed Bills of Entry which were provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund amount was not shown as receivable in the Balance for the Financial 2010-11, the learned Commissioner (Appeal) has wrongly construed that the amount paid in 2010-11 be considered as expenditure in that year and accordingly, became cost of manufacture of the product, therefore, the burden of duty claimed as refund must have been passed to the customer. The learned Advocate for the appellant submits that this view has been taken unilaterally by the Commissioner(Appeals) without affording an opportunity to the Appellant to explain the fact that the refund amount was not booked as expenditure in the financial year 2010-11, but only after finalization of the provisional assessment, it was reflected in the balance sheet for the finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observing that the Appellant could satisfy that the burden of duty has not been passed on to any other person. However, on an appeal by the Revenue, the learned Commissioner (Appeals) arrived at an altogether different finding on which was not communicated to the appellant to explain/rebut the same by material particulars. In these circumstances, I am of the view that the appellant be given a fair chance to explain the said objection/finding of the learned Commissioner (Appeals). In the result, the appeals are allowed by way of remand to the Commissioner (Appeals) with a direction that the appellant be allowed a reasonable opportunity to explain the position in this regard. 7. Appeals disposed of as above. (Dictated and pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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