9911796707
TMI Blog2010 (3) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... bonafide belief that those roses can be sold instead of treating as waste. Held that - Tribunal in such case could have remanded matter for proper adjudication. Suppression of facts being mixed question of facts and law to be considered by adjudicating authority. Impugned order set aside. Matter remanded to adjudicating authority for fresh order. - 27 of 2006 - - - Dated:- 18-3-2010 - K.L. Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrived, in spite of the work sheet annexed to the show cause notice being produced before the Tribunal? 2. The facts leading to this appeal are as herein under :- The respondent-assessee is a 100% export oriented unit. The respondent is growing roses for the purpose of export. It had imported the goods without payment of duty in terms of Notification No. 126/94-Cus., dated 3-6-1994. The premi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority without considering the reply passed an order calling upon the assessee to pay the custom duty, however, no penalty was levied. Aggrieved by the same, an appeal was preferred before the Appellate Authority which appeal came to be dismissed on 15-11-2002. Thereafter, second appeal was preferred before the CESTAT which appeal came to be allowed on the ground that the Revenue did not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue was beyond the period of limitation. Accordingly, he requests this Court to dismiss the appeal. 6. After hearing the learned counsel for the parties, we are of the opinion that without answering the questions of law raised in this appeal, the matter has to be remanded to the Assessing Officer for reconsideration for the following reasons. 7. The Tribunal has granted relief on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority. Without having the benefit of the order of the Adjudicating Authority, it would be improper for us to consider the same though it appears to us as a question of law, but according to us, it is a mixed question of fact and law. Whether there was suppression of fact or not has to be adjudicated by the Authority as, it is a mixed question of fact and law. 8. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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