Custom, Excise & Service Tax Tribunal
M/S. Sulochana Cotton Spinning Mills ... vs Cce, Coimbatore on 22 December, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI C/S/41306/2014 & C/41072/2014 (Arising out of Order-in-Appeal No. CMB-CEX-000-APP-038/14 dated 27.03.2014, passed by the Commissioner of Customs (Appeals), Coimbatore). M/s. Sulochana Cotton Spinning Mills Pvt. Ltd.: Applicant Vs. CCE, Coimbatore : Respondent
Appearance Ms. D. Naveena, Adv., For the applicant Shri R. Subramanian, AC (AR) For the respondent CORAM Honble Shri D.N, PANDA, Judicial Member Honble Shri R. PERIASAMI, Technical Member FINAL ORDER No.41010 / 2014 Date of Hearing/Decision: 22.12.2014 Per: D.N. Panda Ld. Counsel says that the DGFTs letter dated 07.11.2013 proves that Export Obligation was discharged. Although that evidence was before the Ld. Commissioner (Appeals), he considered the same to be additional evidence, for which the appeal was dismissed.
2. Making an overall consideration of the controversy of accepting the evidence of fulfillment of export obligation, it is considered proper to remand the matter to the Ld. Adjudicating Authority, to examine the EODC issue as stated in letter dated 07.11.2013, to resolve the controversy at the gross root level. We order accordingly.
3. The appellant is directed to appear before the Ld. Adjudicating authority within a month of receipt of this order and make an application to fix the hearing for production of the original letter of the DGFT and other relevant evidences, for consideration of the claim of the appellant. Upon fixation of the date of hearing, the appellant without seeking adjournment shall cooperate with the authority to pass appropriate order without delay. In the result, the stay application is disposed of and the appeal is remanded back to the Ld. Adjudicating authority.
(Order pronounced and dictated in the open Court)
(R. PERIASAMI) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
BB
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