Customs Appeal No. 31 of 2013. Case: Commissioner of Cus. (Ep) Vs National Steel & Agro Industries Ltd.. High Court of Bombay (India)

Case NumberCustoms Appeal No. 31 of 2013
CounselFor Appellant: Shri A.S. Rao with S.D. Bhosale, Advs. and For Respondents: Shri V. Sridharan, Sr. Advocate with Jas Sanghavi i/b PDS Legal
JudgesS.C. Dharmadhikari and G.S. Kulkarni, JJ.
IssueCentral Excise Act, 1944 - Sections 33, 35G
Citation2015 (322) ELT 690 (Bom)
Judgement DateFriday March 28, 2014
CourtHigh Court of Bombay (India)

Order:

  1. This appeal challenges the order passed by the Commissioner of Customs and Service Tax Appellate Tribunal dated 1st November, 2012 allowing the Appeal by the respondent-assessee, and quashing the order impugned in the said Appeal.

  2. Mr. Rao, learned counsel appearing on behalf of the Revenue submits that the order passed and impugned in this Appeal raises several substantial questions of law. He submits that when the Tribunal has remanded the matter back to the Commissioner for de novo consideration, then, nothing can be said to be concluded by such an order. It was open for the Commissioner to re-adjudicate the show cause notice and in its entirety. The Tribunal has erroneously held that the remand was for some...

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