Custom, Excise & Service Tax Tribunal
Olam Agro India Ltd vs Ahmedabad on 21 June, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Zonal Bench, Ahmedabad
-ooOoo-
Stay Application No. C/Stay/ 10432/2018
Appeal No.: C/11147/2017-DB
Arising out of OIO/OIA no.: AHD-CUSTM-000-APP-101-16-17 Dated
07.03.2017
Olam Agro India Ltd. - Appellant(s)
Vs
C.C.E. & S.T.- Rajkot - Respondent(s)
Represented by:
For Applicant(s) : Shri M. Balagopal (Advocate) For Respondent(s) : Shri. L. Patra, Asst. Commr. (AR) CORAM :
Shri Ramesh Nair, Hon'ble Member (Judicial) Shri Raju, Hon'ble Member (Technical) Date of Hearing/ Decision: 21.06.2018 ORDER No. A/11361/2018 Per : Ramesh Nair , This appeal is directed against the order in appeal passed by the Commissioner (Appeals) whereby, the Ld. Commissioner (A) has remanded the matter to the original authority on the ground that the principle of nature justice was not followed by the original authority.
2. Shri M. Balagopal (Advocate) Ld. Counsel appearing on behalf of the appellant submits that the request before the original authority was grant of the exemption notification 94/96 since they were not able to re-export the goods.
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3. Shri L. Patra, Ld. Asst. Commissioner (AR) reiterates the finding of the impugned order. He submits that the matter was remanded to the original authority for want of natural justice. Therefore, the issue on merit is not decided. Accordingly, the appeal does not survive.
4. Considering the submission made by both the sides, we find that the Commissioner (A) has not decided the matter on merit but is remanded to the original authority to pass the detailed order after compliance of principle of nature justice and adhering to the legal provisions. In this position, since the original authority has not considered the matter by following the principles of natural justice, we do not find any fault in the order of the Commissioner (A) remanding the matter to the original authority.
5. Accordingly, the impugned order is upheld. Appeal is dismissed. Stay is also dismissed. Needless to say that the appellant should be given sufficient opportunity of being heard by the adjudicating authority.
(Dictated and pronounced in the open Court) (Raju) (Ramesh Nair) Member (Technical) Member (Judicial) Diksha