Customs, Excise and Gold Tribunal - Bangalore
M/S Mangalore Refinery And Petro ... vs The Commissioner Of Central Excise, ... on 3 September, 2001
ORDER
Shri G.A. Brahma Deva
1. This stay application is filed by the applicant for waiver of pre-deposit of duty amounting to Rs 9,84,599/- and penalty of Rs 50,000/-.
2. After hearing for some time with reference to the stay application, we find that the matter itself can be disposed of on the limited issue. Accordingly the amount required to be deposited for the purpose of hearing is dispensed with and the matter was taken for regular hearing with consent of both sides.
3. Shri Rajesh Chandra Kumar, learned Advocate appearing for the applicants submitted that the similar issue had come for consideration before the Tribunal and the Tribunal as per Order No 959 & 960/2001 dt 25.5.2001 has remanded the matter to concerned adjudicating authority to decide the issue afresh since the plea taken by the party supported by documents with reference to the quantum of duty has not been considered by the authority below.
4. The Departmental Representative has no objection to remand the matter in line with that order.
5. We have carefully considered the matter. We have also taken note of the case referred to above wherein it was held that pleas taken by the party with reference to the quantification of duty have not been considered by the authority below and accordingly matter was remanded. In view of the facts and circumstances, we are remanding this matter also to the concerned adjudicating authority to examine the issue afresh and to pass an appropriate order in accordance with law on providing sufficient opportunity to the party. All the issues are kept open.
6. Thus this appeal is disposed of in the above terms.
(Pronounced and dictated in the open court)