Custom, Excise & Service Tax Tribunal
Cce, Ghaziabad vs Best Food International Pvt. Ltd on 16 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-DB
COURT NO.II
Customs Appeal No.C/228/2010-CU[DB]
[Arising out of Order-in-Appeal No. 11-CUS/GZB/10 dated 08.02.2010 passed by the Commissioner (Appeals) of Customs & Central Excise, Ghaziabad].
CCE, Ghaziabad Appellant
Vs.
Best Food International Pvt. Ltd. Respondent
Present for the Appellant : Shri.V.P.Batra, DR Present for the Respondent : Shri.Rachit Jain, Advocate Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member Date of Hearing: 16.07.2014 FINAL ORDER NO. 52848/2014 DATED: 16.07.2014 PER: D.N.PANDA This is very sad state of affair in Revenues appeal that without sending the goods (rice) for re-testing directed by ld. Commissioner (Appeals) remanding the matter to ld. Adjudicating Authority. Revenue came in appeal before Tribunal challenging such decision. In the meantime 4 years have expired from the appellate order. Neither the re-test has been done consequent upon remand nor re-adjudication order has been passed so far. In such state of affair, it is not practically possible to again remand at this stage for re-testing. Since rice is perishable commodity which cannot be kept long and also delivery of the goods has been taken back. In such exceptional circumstances, Revenues appeal fails for which that is dismissed.
[Dictated & Pronounced in the open Court].
(MANMOHAN SINGH) (D.N.PANDA) TECHNICAL MEMBER JUDICIAL MEMBER Anita 2 2 C/228/2010-CU[DB]