2015 (5) TMI 459 - HC - Customs

Exemption under notification No. 23/98, dated 2-6-1998 Sl. No. 164 list (17) - Whether the appellants, are entitled to the benefit of exemption under notification No. 23/98, dated 2-6-1998 Sl. No. 164 list (17) on the raw materials imported for manufacture of cables - Held that - Tribunal did not consider the entire materials on record, without making any observation on merits of the case, we deem it appropriate to set aside the order of the Tribunal. Order accordingly. The appeal is restored to file. The Tribunal shall endeavour to dispose of the appeal afresh, within a period of six months from the date of receipt of this order, and after giving an opportunity to both the sides to place the entire materials before the Tribunal in support of their case including the judgment of the Supreme Court in Zuari case (2007 (3) TMI 12 - SUPREME COURT OF INDIA) and other judgments, if any, in support of their contentions - Decided in favour of assessee.

Summary

Issues:
- Consideration of exemption under notification No. 23/98 for raw materials import for cable manufacturing.

Analysis:
The judgment in question pertains to a Customs Excise Appeal challenging an order passed by the Customs, Excise & Service Tax Appellate Tribunal. The central issue before the Tribunal was whether the appellants were entitled to the benefit of exemption under notification No. 23/98 for raw materials imported for the manufacture of cables. The appellant's senior counsel argued that the Tribunal had disposed of the appeal without proper consideration of the materials presented, including relevant notifications, certificates, and legal provisions. He requested a remand for a fresh consideration. The counsel also referenced precedents like the Tribunal-Chennai's decision in Kiddy Concepts Pvt. Ltd. and the Supreme Court's ruling in Zuari Industries Ltd. to support his argument.

The respondent's counsel acknowledged the lack of thorough examination by the Tribunal and agreed that the impugned order should be set aside for a fresh decision. Consequently, the High Court decided to overturn the Tribunal's order dated 27-6-2005 and remand the matter for a fresh consideration. The Court directed the Tribunal to decide the appeal within six months, allowing both parties to present all relevant materials, including the judgments referenced during the arguments. The Court emphasized that all contentions on merits remain open for consideration. The appellant's counsel was instructed to submit a copy of the order to the Tribunal within four weeks. The judgment also disposed of any pending miscellaneous petitions related to the appeal.

In conclusion, the High Court's judgment focused on the failure of the Tribunal to adequately consider the materials and arguments presented by the appellant, leading to the decision to set aside the original order and remand the case for a fresh determination. The Court emphasized the importance of a comprehensive review of all relevant materials and legal precedents before reaching a decision on the entitlement to the exemption under the specified notification.