Custom, Excise & Service Tax Tribunal
Cc (Export) Nhavasheva vs M/S. Vinob Exports Pvt. Ltd on 24 September, 2018
1 Appeal No. C/1104/08
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO. I
Appeal No. C/1104/2008
(Arising out of Order-in-Original No. 84/2008/CAC/CC/KS
dated 31.03.2008 passed by the Commissioner of Customs
(Adjudication), Mumbai).
Commissioner of Customs (Export), Nhava Appellant
Sheva
Vs.
M/s Vinob Exports Pvt. Ltd. Respondent
Appearance:
Ms. P. Vinitha Sekhar, Jt. Commissioner for Appellant (AR) Shri Brijesh Pathak, Advocate for Respondent CORAM:
HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Date of Hearing: 24.09.2018 Date of Decision: 24.09.2018 ORDER NO. A/87578 / 2018 Per: Dr. D.M. Misra Heard both sides.
2. This is an appeal filed by the Revenue against Order-in- Original No. 84/2008/CAC/CC/KS dated 31.03.2008 passed by the Commissioner of Customs (Adjudication), Mumbai. 2 Appeal No. C/1104/08
3. At the outset, the learned Advocate for the respondent has submitted that aggrieved by the said Order-in-Original, the appellant had also field appeals before this Tribunal and their appeals have been disposed of by this Tribunal by remanding the matter to the adjudicating authority for fresh adjudication vide Order No. A/608-609/08/CSTB/C-I dated 23.10.2008. He submits that the de novo proceeding is yet to be completed. It is his contention that the present appeal has been filed by the Revenue challenging the same Order-in-Original, which has been set aside by the Tribunal in remanding the matter to the adjudicating authority. It is his contention that the present appeal also be remanded to the adjudicating authority to decide all issues afresh.
4. Learned AR for the Revenue fairly submits that this Tribunal has already set aside the impugned Order-in-Original and remanded the matter to the adjudicating authority for fresh decision on merit. She has no objection in remanding the matter for fresh adjudication.
5. We find that vide order dated 23.10.2008 this Tribunal disposed of the appeals filed by the respondent arising out of the same Order-in-Original. Thus, in the interest of justice, the present appeal filed by the Revenue is also disposed of by remanding the issue to the adjudicating authority to decide all the issues afresh taking into all the observations of the Tribunal in the remand order dated 23.10.2008. All issues are kept open. 3 Appeal No. C/1104/08
6. Revenue appeal is allowed by way of remand.
(Operative portion of the order pronounced in Court) (S. Srivastava) (Dr. D.M. Misra) Member (Technical) Member (Judicial) Sinha