Custom, Excise & Service Tax Tribunal
M/S. Paradeep Phosphates Ltd vs Commissioner Of Central Excise, ... on 4 February, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal Nos.Cus.Ap.480/05
(Arising out of Order-in-Appeal No.39/CUS/B-I/2009 dated 29.09.2009 passed by the Commissioner(Appeals) of Central Excise, Customs & Service Tax, Bhubaneswar.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI S.S. KANG, VICE PRESIDENT
HONBLE SHRI S.K. GAULE, MEMBER(TECHNICAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. Paradeep Phosphates Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Customs & Service Tax, BBSR-I
Respondent (s)
Appearance:
Shri S.K.Mohanty, Advocate for the Appellant (s) Shri R.K. Chakraborty, Authorised Representative(SDR) & Shri M.A. Ansari, Dy.Commissioner from Commissionerate for the Respondent (s) CORAM:
Honble Shri S.S.Kang, Vice President Honble Shri S.K. Gaule, Member(Technical) Date of Hearing:- 04.02.2010 Date of Pronouncement :- 04.02.2010 ORDER NO.
Per Shri S.S.Kang.
1. Appellant filed this Appeal against the impugned order passed by Commissioner(Appeals). The Appellant made import of Sulphuric Acid and the declared transaction value was not accepted by the Customs authorities and the same has been enhanced and the assessment was made accordingly. Appellant filed Appeal and the Commissioner(Appeals) vide impugned order held that the determination of value has to be gone into fresh by the adjudicating Authority after affording an opportunity of hearing to the Appellants about the evidence available either in database or in terms of any other evidence consistent with the provisions of Section 14(1) of Customs Act read with Customs Valuation Rules, 2007.
2. As the assessments made by the Assessing Officer is set aside and the assessment has to be determined as per the direction given in the impugned order we at this stage will not examine the issue of valuation of the goods imported by the Appellant. As the Commissioner(Appeals) only directed the lower Authority to assess the goods as per the provisions of Customs Act and Valuation Rules, 2007 we find no infirmity in the order. Appeal is dismissed.
(Pronounced and dictated in the open court.) Sd/ sd/ (S.K. GAULE) (S.S.KANG) MEMBER(TECHNICAL) VICE PRESIDENT sm 2 Appeal No.Cus.Ap.480/05