Customs, Excise and Gold Tribunal - Calcutta
Commissioner Of Customs And Central ... vs Ferro Alloys Corporation Ltd. on 24 July, 2001
JUDGMENT
Archana Wadhwa
1. After rejecting the stay petition filed by the Revenue I take up the appeal itself as the issue is covered by the earlier order of the Tribunal.
2. The Commissioner (Appeals) has set aside the order passed by the Authorities below confirming duty in respect of shortages due to transit loss while transporting the imported Coke from the Paradeep Port to their 100% E.O.U. The said order has been passed by the Commissioner (Appeals) by following the ratio of the earlier decision of the Tribunal in the respondent's own case. Inasmuch as the issue is covered in favour of the respondents, the Commissioner (Appeals) has rightly allowed their appeal. The Revenue in their Memo. of appeal has submitted that a reference application against the earlier decision of the Tribunal is pending before the Hon'ble High Court of Orissa for their opinion. However, it is seen that there is no stay of order of the Tribunal by the Hon'ble High Court of Orissa. As such I do not find any merit in the appeal filed by the Revenue and Reject the same.
(Dictated & pronounced in Court)