2010 (6) TMI 494 - AT - Central Excise

Appeal to Tribunal - Concessional rate of duty - Claimed of benefit of concessional rate of duty in terms of Notification No. 21/2002-Cus - The Commissioner (A), which were rejected on the ground that the claim for the benefit under the said notification was not raised before the adjudicating authority - The plea for coverage under the notification can be raised by the assessee before the lower appellate authority who should have examined the merits of the claim or remanded the case to the adjudicating authority for such examination - Therefore, set aside the impugned order - The appeal is thus allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Chennai remanded the case to the adjudicating authority to examine if the assessees are entitled to the benefit of Notification No. 21/2002-Cus. The appeal was allowed by way of remand.