Customs, Excise and Gold Tribunal - Tamil Nadu
M/S. Square 'D' Textiles Ltd. vs Commissioner Of C. Ex., Chennai on 28 March, 2001
ORDER
Shri S.S. Sekhon
1. As the issue involved in this appeal lies in a narrow compass, with the consent of both sides, stay application and appeal are taken up together for disposal as per law, after granting waiver of pre-deposit and stay of its recovery.
2. This appeal is concerned with Licence No.P/CG/2156076 dated 12.9.1995 obtained by the appellant under EPCG scheme. This licence was for meeting an export obligation on clearances of capital goods, which had been permitted at the rate of 0% duty. The said obligation of 0% duty was later got converted by the appellants themselves into 15% duty slab, as applicable under the relevant customs notification.
3. The appellant had come up in appeal, against the order of the Commissioner, confirming the denial of benefit of notification and demand of duties which have been met. The order of the Ld.Commissioner had not considered the conversion from 0% duty slab to 15% which, as per the submission of Ld.JDR was not before the Commissioner, though Ld.Consultant has vehemently pleaded that the same was presented before the Commissioner. Ld.Consultant also relied upon the decision of this Bench in Final order No.1848/2000 (alongwith stay order No.dated 19.12.2000) wherein for the very same licence, the order of the Commissioner was set aside and the order remanded back to the same Commissioner of Customs, Trichy for de novo decision.
4. Considering that the matter has already been remanded back for the very said import licence in question, following the above order of this Bench, we would also set aside this order on the very same ground and remand the case for de novo adjudication.
(Pronounced & dictated in open court)