M/S. La Surab International vs C.C. Air Cargo (Export) New Delhi

Customs Excise and Service Tax Appellate Tribunal30 March 2015

CitationAppeal No. C/50228/2015-CU(DB)

Ratio decidendi

The rule this decision rests on

The impugned order was passed without consideration of an End-Use/EODC certificate that the appellant later obtained from the DGFT; where the adjudicating authority has not had the benefit of such a document, the matter requires examination by that authority, and the appellate body may set aside the order and remand for the adjudicating authority to consider the document and pass a fresh order in accordance with law.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIApplication No. C/MISC/50134/2015-(DB)Appeal No. C/50228/2015-CU(DB)

[Arising out of Order-in-Appeal No. DPS/ACE/53/2014 dated 15.10.2014 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), New Delhi].

For approval and signature:

Honble Shri Ashok Jindal, Member (Judicial)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

M/s. La Surab International .Appellants

Vs.

C.C. Air Cargo (Export) New Delhi .Respondent

Appearance:

Shri Prabhat Kumar, Advocate for the Appellants

Shri Amresh Jain, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Hon'ble Shri R.K. Singh, Member (Technical)

Date of Hearing: 30.03.2015

FINAL ORDER NO.51121/2015-CU (DB)

Per Ashok Jindal:

The applicant is seeking early hearing of the appeal on the ground that impugned order has been passed in the absence of non obtaining of EODC from DGFT which they have obtained after passing the impugned order. Therefore, appeal be heard on priority basis.

2. Therefore, we allow the application for early hearing and considering the status of the matter we have taken up the appeal itself today for consideration.

3. As discussed above the impugned order has been passed in the absence of EODC obtained from DGFT which later on was obtained by the appellant. In these circumstances, matter needs examination at the end of Adjudicating Authority to verify the EODC obtained by the appellant from DGFT.

4. Therefore, the impugned order is set aside. Matter is remanded back to the Adjudicating Authority for consideration of EODC obtained from DGFT and thereafter to pass an appropriate order in accordance with law. Appeal is disposed of by way of remand.

(Dictated and pronounced in the open court)

(R.K. Singh) (Ashok Jindal) Member (Technical) Member (Judicial)

Bhanu

C/50228/2015-CU(DB)

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