TMI Blog2018 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Pandey, both Advocates for the Appellant (s) Shri S. N. Mitra, Asstt. Commr. (A.R.) for the Respondent (s) ORDER Per Shri P. K. Choudhary: These appeals have been filed by the Appellants against the Orders-in-Appeal Nos.34/CUS(A)/GHY/14 35/CUS(A)/GHY/14 both dated 25.09.2014 both passed by the Commissioner (Appeals) of Central Excise, Cus. S.Tax, Guwahati. 2. As the issue involved in both the appeals, is the same, they are taken up together for hearing. 3. Briefly stated the facts of the cases are that M/s Ruman Dey and M/s Sanjibur Rahman are importers of fabrics. Each filed a bill of entry declaring the imported goods as Other woven fabrics of polyester staple fibre of Bangladesh origin classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequent tests and market surveys, a corrigendum was issued against each of the above show cause notices, classifying the goods under 5407 52 90 and accordingly, the leviable duty was recalculated. The adjudicating authority confirmed the demand of duty after appropriating the amount paid by the appellants during clearance of goods. On appeal, the Commissioner (Appeals) upheld the adjudication orders. Therefore, aggrieved by the orders of the Commissioner (Appeals), the appellant have filed these appeals before this Tribunal. 5. Heard both sides and perused the appeal records. 6. On perusal of records, I find that the decision of this Tribunal in the cases of Md. Muslem Miah and Sh. Manabendra Sarkar v. CCE ST, Shillong vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the department is because of lack of knowledge. Apparently, there is a contradiction in the findings of the Commissioner (Appeals). Hence, the impugned Orders cannot be sustained further. The Adjudicating authority had also not considered the submission of the appellant in proper manner. 5. In view of the above discussion, the impugned Orders are set aside and the matter is remanded to the Adjudicating authority to decide afresh after considering the submission of the appellant and to pass Order in accordance with law . 7. In view of the above discussion, the appeals filed by the appellants are allowed by way of remand to the Adjudicating Authority. (Operative part of the order was pronounced in the open Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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