2015 (10) TMI 2387 - SCH - Customs

Utilisation of Advance Licensing Scheme Matter Remanded back for De-Novo consideration - Tribunal vide impugned order remanded matter back to Commissioner for denovo consideration and to re-adjudicate show cause notice in its entirety Whether tribunal was justified in remanding matter back for de-novo consideration Supreme Court after allowing the exemption dismissed the appeal on the ground of delay. The appeal was filed by Revenue against the decision of High Court 2015 (9) TMI 511 - BOMBAY HIGH COURT ; wherein High Court held that Tribunal clearly concluded issue that activity of respondent assessee could be termed as manufacture Only limited issue which was being dealt with by Tribunal is whether assessee has produced documents to satisfy that imported materials under Advance Licensing Scheme have been correctly utilised as per terms and conditions of scheme read with relevant notifications Tribunal noticed in order under Appeal that adjudicating authority did travel beyond its earlier direction Therefore present court of opinion that Appeal does not raise any substantial question of law.

Summary

Supreme Court judgment in 2015 (10) TMI 2387 - SC: Special leave petition dismissed due to delay. Exemption allowed. Judges: H.L. Dattu, Arun Mishra, and Amitava Roy.