TMI Blog2018 (5) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the appellant - appeal allowed by way of remand. - ST/21254/2017-SM - Final Order No. 20362/2018 - Dated:- 6-3-2018 - Mr. S.S Garg, Judicial Member Shri Pradyumna G.H. Advocate- For the Appellant Shri Pakshirajan, Asst. Commissioner(AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 18/05/2017 passed by the Commissioner(AppeaIs) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are 100% EOU and are engaged in processing / manufacturing and export of iron ore / iron ore fines. They are holders of Private Bonded Warehousing Licence and In-bond manufacturing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence the present appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the dispute in the present case pertains to the period February 2005 to July 2005 and the refund of ₹ 1,35,145/- has been rejected by Assistant Commissioner for the reason that they had not manufactured any excisable goods during the said period seen from the ER2 returns filed by them. Learned counsel further submitted that the appellant assailed the order of Assistant Commissioner insofar as rejection of refund claim mainly on the ground that actual production of goods had been clearly recorded in the stock ledger which was verified and attested by the jurisdictional Superintendent and hence liable to be deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is mentioned as NIL , whereas the appellant has manufactured during the said period which he can easily establish before the lower authorities, if the case is remanded back to the original authority. Since there is a dispute in regard to the factum of production carried out by the appellant, I think the case needs to be remanded back to the Original Authority with a direction to examine whether the appellant carried out production during the relevant period, by examining the documents which may be produced by the appellant in support of his submissions Consequently, the case is remanded back to the original authority for fresh decision for considering the documents which may be produced by the appellant and after compliance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
