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Issues involved: Early hearing application, stay petition, appeal for disposal, remand for de novo consideration.
The judgment pertains to an early hearing application filed by the applicant for out of turn hearing of Appeal No. C/687/08. After hearing both sides, it was found that the application needed to be allowed, leading to the consideration of the stay petition and the appeal for disposal. The stay petition, which was for the stay of a portion of the impugned order, was dismissed as there was no amount involved. The issue being in a narrow compass, the appeal itself was taken up for disposal after considering submissions from both sides and perusing the records. The impugned order by the ld. Commissioner (Appeals) highlighted a change in the situation regarding the payment of royalty in connection with the goods manufactured and sold in India. The order pointed out that the importer was paying royalty on the cost of imported materials as well, based on a 'registered user agreement'. However, as this agreement was not before the Original Authority, it was contended that the impugned order lacked a detailed examination of these aspects before accepting the invoice price for transaction purposes. The impugned order was remanded for de novo consideration to the adjudicating authority, but it was noted that the power of remanding the matter back to the adjudicating authority had been settled by the Hon'ble Supreme Court in a previous case. Therefore, the impugned order was deemed improper and set aside, with the appeal being allowed for the matter to be reconsidered afresh by the ld. Commissioner (Appeals) to pass a speaking order on merits. In conclusion, the appeal was allowed by way of remand, setting the stage for a fresh consideration of the issue by the ld. Commissioner (Appeals).
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