2001 (9) TMI 404 - AT - Customs

Summary

The Revenue appealed against the order-in-Appeal passed by the Commissioner (Appeals) regarding the demand for duty on imported Zinc Ash/skimming. The Commissioner (Appeals) allowed the appeal by the assessee due to grounds not disclosed in the show cause notice. The Tribunal found merit in the appellant's contention and remanded the matter to the Commissioner (Appeals) for fresh consideration on merits. The appeal was allowed by remand.