TMI Blog2018 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. The issue in the present case is first to decide the liability of the person who has to pay the duty. The matter to the Commissioner (Appeals) for fresh consideration - appeal allowed by way of remand. - 70155 / 2016 - A/71814/2017-SM[BR] - Dated:- 1-12-2017 - Ms. Archana Wadhwa, Member (Judicial) For the Appellant: Sh. Aalok Arora, Advocate For the Department: Sh. Mohd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said order of the Commissioner was appealed against by the appellant before the Tribunal. 3. Consequently, the assessee was issued a show cause notice dated 20.05.2004 seeking confirmation of demand of duty amounting to ₹ 13,91,157/- on the ground that the remission application has been rejected by the Commissioner. However, the said show cause notice was withdrawn subsequently vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 held as under: 3. Law is well settled that the doctrine of finality given by the remission rejection order dated 23.04.2004 was not liable to be impeached by the show cause notice dated 21.05.2004. Ld. Adjudicating Authority has rightly dropped the show cause notice by order dated 7.10.2004 (Ref: page 43 of appeal record). In view of the aforesaid scenario, the order passed by Ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, taxes, outgoing impositions of whatsoever nature relating or pertaining to the unit upto the Signing date and thereafter, the same shall be the liability of the Purchaser . As such, they have submitted that they are under no obligation to pay duty which should be recovered from M/s U.P. State Sugar Corporation Limited. 7. On the other hand, the contention of the Revenue is that as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was appealed against before the Honble Supreme Court in the case of Rana Girders Limited (supra). 8. In view of the foregoing, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh consideration in the light of the declaration of law made by the Hon ble Supreme Court. 9. The appeal is thus allowed by way of remand. (Pronounced on 01.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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