Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Computer Graphics Ltd on 29 May, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/00099/2009 and E/CO/40751/2014
[Arising out of Order-in-Appeal No.77/2008 (M-II), dated 26.09.2008 passed by the Commissioner of Central Excise, Chenni ]
COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II
APPELLANT
Versus
M/s. COMPUTER GRAPHICS LTD.
RESPONDENT
Appearance:
For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent Ms. Nithya, [No vakalat on file] Adv.
CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 29-05-2015 FINAL ORDER NO. 40586 / 2015 Learned departmental representative is fair to state that there is an attested copy of the bill of entry in his appeal folder. But learned counsel appearing on behalf of the respondent seeks adjournment. As the appeal is already six years old, the prayer of the counsel for adjournment is rejected.
2. When learned departmental representative is fair to show that the attested copy of the bill of entry available on record may be enquired which may prove the import, matter is remanded to learned Adjudicating authority to examine the authenticity of the attested copy and if he is satisfied that the import was made, he shall consider the claim of the assessee. It is expected that the authority shall cause enquiry within a month of receipt of this order and pass appropriate order within three months thereof.
3. In the result, appeal is remanded to the Adjudicating authority.
4. In view of the disposal of the appeal above, cross objection is also disposed of.
5. Learned departmental representative is requested to forward a copy the attested copy of Bill of Entry to learned Adjudicating authority for causing verification. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 29-05-2015 DRAFT Remarks I II III Date of dictation 29.05.2015 Draft Order - Date of typing 29.05.2015 Fair Order Typing 29.05.2015 Date of number and date of dispatch 4 E/00099/2009 and E/CO/40751/2014