Custom, Excise & Service Tax Tribunal
M/S. Monotech Systems Ltd vs Commissioner Of Customs (Air), Chennai on 21 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. C/42815/2014
(Arising out of Order-in-Appeal C. Cus. No.1867/2014 dated 14.10.2014 passed by the Commissioner of Customs (Appeals), Chennai)
M/s. Monotech Systems Ltd. Appellant
Vs.
Commissioner of Customs (Air), Chennai Respondent
Appearance Shri S. Murugappan, Advocate for the Appellant Shri Anbuselvan, Superintendent (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 21.03.2016 Final Order No. 40496 / 2016 Learned counsel says that if the Department causes enquiry as to whether the goods imported were sold or not through the consignment agent they shall be satisfied about the veracity of the transactions. The goods imported were sold in Hyderabad branch and suffered Central Sales Tax. Only the imported goods were channelized for branch sale under appropriate cover of the invoice and consignment notes for which the refund should be allowed.
2. Revenue on the other hand says that the discrepancy in record has denied the refund to the appellant.
3. In view of the aforesaid submission of the appellant that an enquiry shall reveal the truth of the transactions, it would be proper for learned adjudicating authority to cause enquiry as to whether the goods imported had gone through respective documents for sale in Hyderabad. If reconciliation is possible subject to the provisions of the law, the refund shall be admissible. Appellant shall cooperate to provide all details of the respective invoices and also the sale bills for reconciliation of the transaction by the authority. Learned counsel also says that the appellant shall cause appearance for hearing and explain on the basis of the result of the enquiry to resolve the dispute at the grass root.
4. There is another dispute in the appeal as stated by learned counsel that the variation in the sales invoice with the goods imported through the Bill of Entry shall also be reconciled in the course of re-adjudication process. Such submission is acceptable and learned adjudicating authority shall do the needful on this count also. Appellant shall be entitled to reasonable opportunity of hearing and learned adjudicating authority shall pass appropriate order on the basis of evidence, law as well as material facts on record.
5. In the result, appeal is remanded to the adjudicating authority.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2