TMI Blog2022 (12) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is the case of the appellant that by mistake Serial number was mentioned as 577 and accordingly the system did not allow the exemption - HELD THAT:- The first appellate authority has clearly recorded that the appellant did not submit the Country of Origin Certificate as prescribed, either during the assessment stage or appellate stage. Against this, the learned Consultant would contend that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esha, Member (Judicial) FOR APPELLANT : Shri Manickam N, Ld. Advocate FOR RESPONDENT : Ms. Sridevi Taritla, Addl. Commissioner, Authorized Representative ORDER This appeal is filed by the appellant against the impugned order-in-appeal passed by the Commissioner of GST CE (Appeals), Coimbatore dated 21.07.2022. The appellants imported 94.93 CBM of Plantation Teak Logs from Mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal has been filed before this forum. 2. Heard Shri Manickan N, learned Advocate for the appellant and Ms. Sridevi Taritla, learned Addl. Commissioner for the Revenue. 3. Learned Advocate would contend, at the outset, that the appellant preferred the first appeal only with a view to get a remand order since there was no order by the lower authority on the amendment sought and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate and hence, he would request for remanding the matter to enable the appellant to furnish the Country of Origin Certificate, once again to the satisfaction of the appellate authority, for passing an appropriate order. 4. Per contra, Ms. Sridevi Taritla, Addl. Commissioner contended that the Country of Origin Certificate was never filed before the first appellate authority and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to the non-filing of the Country of Origin Certificate. In view of the above, I am of the view that the impugned order has to be set aside but however, with a direction to the first appellate authority to pass a speaking order after considering the Bill of Entry and other supporting documents if any that may be filed by the appellant. Consequently, the impugned order is set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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