Custom, Excise & Service Tax Tribunal
M/S. Abb Ltd vs Commissioner Of Customs And Service Tax ... on 12 December, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 22382 / 2014 Application(s) Involved: C/Stay/21893/2014 in C/21703/2014-SM Appeal(s) Involved: C/21703/2014-SM [Arising out of Order-in-Appeal No.2/2014 CUS (B) dated 16/04/2014 passed by Commissioner of CUSTOMS, BANGALORE-I (Appeal).] M/s. ABB Ltd. No.5 &6, Peenya Industrial Area, IInd Stage And IInd Phase, BANGALORE 560 058. KARNATAKA Appellant(s) Versus Commissioner of Customs and Service Tax Bangalore - Cus. C.R. BUILDING, QUEENS ROAD, P.B.NO. 5400, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Mr. Raghavendra. B, Advocate LAKSHMI KUMARAN & SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, BANGALORE - 560 055. KARNATAKA For the Appellant Mr. R. Gurunathan, Addl. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Date of Hearing: 12/12/2014 Date of Decision: 12/12/2014 Order Per : B.S.V.MURTHY Demand for customs duty of Rs.20,21,286/- has been confirmed on the ground that appellant failed to produce Export Obligation Discharge Certificate (EODC) from the DGFT.
2. Learned counsel submits that appellant has received the same and can produce it for verification. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority, who shall proceed to verify the EODC and decide the matter afresh after giving reasonable opportunity to the appellant to produce the certificate and also being heard personally, if necessary.
(Operative portion of the order has been pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER rv 2