4. Whether Order Is To Be Circulated To ... vs Unknown on 29 January, 2010
3. Learned DR on the other hand relies upon the decision of the Tribunal in the case of M/s. Ashok Trading Company vide Order No.A/706/WZB/AHD/2007 dated 29.3.2007. He submits that in this case the matter was remanded to the Original Adjudicating Authority for re-quantification of payment by applying the correct rate of duty in terms of the decision of the Larger Bench of the Tribunal in the case of M/s. Himalaya International Ltd. reported in 2003 (56) ELT 842 in respect of finished products as well as raw materials. Therefore, it is his submission that duty on the raw materials should have been confirmed by the Commissioner (Appeals). As regards the liability of duty on polyester crimped yarn, he submits that the receiving unit has clearly stated that they had not paid for the goods; they had not received the goods; they had not arranged for the transport of goods. Therefore in such a situation, the liability would squarely fall on the supplier. He also submitted that according to the investigation, the transporter was found to be non existent. In view of the statement of the partner of the receiving unit that he had not arranged the transporter and he did not know about the transporter, the obvious conclusion is that the partner of the appellant unit had arranged for the transport and therefore the responsibility for payment of duty would be on the appellant only. He also submits that the retraction of the statement by the partner of the receiving unit is not valid and in support of this claim he relies on the decision of the Tribunal in the case of Trans Trades Vs. CCE Chennai reported in 2008 (228) ELT 424 (Tri. Chennai). I have considered the submissions made by both the sides. Since the matter was argued at length and the appeal filed by the Revenue against the impugned order has been listed for regular hearing today itself, I consider it appropriate that the matter can be decided finally at this stage itself. Accordingly, the application for waiver of pre-deposit and stay filed by the appellant party is allowed and the matter is taken up for final hearing of the appeal filed by the Revenue as well as the party.