2018 (3) TMI 549 - SCH - Central Excise

Valuation - clearance of polyester staple fibre to some customers who were in possession of import licences for inputs that had been invalidated as a condition for such procurement - the decision in the case of Commissioner of Central Excise, Nagpur Versus Indorama Textiles Ltd 2017 (8) TMI 1042 - CESTAT MUMBAI contested - Held that - Whether the facts set out in the said order to distinguish the case of respondent-assessee and the case of IFGL 2000 (7) TMI 175 - CEGAT, KOLKATA was pointed out to the Bench hearing the case of Indorama Synthetics (India) Ltd. would require some consideration - matter on remand.

Summary

The Supreme Court condoned the delay and allowed exemption from filing certified copy of the impugned order. The court issued notice for further consideration based on the facts presented in the order of the Commissioner(Appeals). The Revenue's counsel referred to a previous decision in Commissioner of Central Excise, Nagpur-I vs. Indorama Synthetics (India) Ltd. for support.