Customs, Excise and Gold Tribunal - Bangalore
Hindustan Aeronautics Ltd., Bangalore vs Commissioner Of Customs, Bangalore on 13 November, 2001
Equivalent citations: 2002(79)ECC714
JUDGMENT
Shri G.A. Brahma Deva
1. This is an appeal filed by M/s Hindustan Aeronautics Ltd. against the Order-in-Appeal No. 211/94 dated 21.10.94 passed by the Collector of Customs & Central Excise (Appeals), Bangalore.
2. The appellants M/s HAL, Design and Development Complex had imported certain goods under Bill of Entry No. 5921 dt. 9-3-93. The goods were cleared on payment of duty. Subsequently, a refund claim was filed on the ground that they are eligible for the benefit of notification No. 128/93. The Assistant Collector after following the adjudication proceedings rejected the refund claim. Hence this appeal.
3. Shri K. Prabhakar, Manager (Purchase) appearing for the appellants submitted that they had obtained Adhoc Exemption Order form the Ministry of Finance vide letter F.No. 455/9/94- Cus. V dated 10-1-1995 but failed to produce the same before the authorities below since it was issued subsequent to passing the impugned order.
4. In the facts and circumstances Shri Thomas George, JDR appearing for the Revenue has no objection for remanding the matter to the concerned adjudicating authority for re-consideration.
5. In view of the submissions made by both sides and taking into consideration of earlier decision of the Tribunal in the case of Aeronautical Development Agency v. Commissioner of Customs, Bangalore reported in 2001 (133) ELT 685 (Tri.- Bang.), we are remanding the matter to concerned adjudicating authority to examine the issue afresh and to pass an appropriate order in accordance with the law on providing an opportunity to the party.
6. Thus, this appeal is disposed of in the above terms.