Customs, Excise and Gold Tribunal - Calcutta
Commissioner Of Customs And Central ... vs Orient Paper Mills on 7 November, 2001
JUDGMENT
Archana Wadhwa
1. Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. Nobody has appeared on behalf of the respondents. Accordingly we have heard Shri D.K. Bhowmik, JDR. It is seen from the impugned order of Commissioner (Appeals) that by referring to the price list, bills and gate passes of the respondents, she has concluded that during the relevant period the goods were being cleared on payment of duty @ 10% ad-veloram plus Rs. 1005/- per M.T. and as such the excess duty burden was being absorbed by the respondents themselves. By observing so she has allowed the appeal filed by the respondents as consequence of which refund claim filed by them becomes due to the respondents.
2. Shri Bhowmik has drawn our attention to few of the gate passes attached with the appeal, issued during the relevant period showing payment of duty @ 10% ad veloram plus Rs. 1430 per M.T. As such he submits that the observations made by the Commissioner (Appeals) are factually incorrect. After examining the said gate passes, we find the submission of the ld.JDR to be correct. As such we set aside the impugned order and remand the matter to the Commissioner (Appeals) for looking into the various documents afresh. We make it clear that all other grounds of appeal taken by the Revenue are left open and the appellate authority would decide the same afresh after verifying the above factual position. Appeal is thus allowed by way of remand. Cross objection also gets disposed of.
Dictated in the court.