9911796707
TMI Blog2001 (8) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals), the lower authorities relied on the judgments rendered in their own case vide Final Order Nos. 729 730/99, dt. 7-4-99 [1999 (111) E.L.T. 273 (T)] with regard to the same item imported on which the Customs duty and additional duty had been exempted. Both the authorities have not applied the ratio of the CEGAT final order rendered in the appellant s own case. The Commissioner (Appeals) has stated in the impugned order as follows : The CEGAT order merely holds that exemption under Sl. No. 13 of the Notification 56/98 is available for the goods imported in the instant case under Notification No. 104/95 but does not state that the conditions specified in Notification No. 104/95 need not be fulfilled for this purpose. Goin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the Government was to provide exemption from the special additional duty of customs as per the table contained in the said Notification. A plain reading of the table shows that there are as many as 15 serial numbers and against each of these there are different columns containing description of goods as well as the rate of special additional duty i.e. effective rate of duty prescribed under this Notification. Each of these serial numbers deal with different situations. For example, Serial Number 1 deals with goods falling under heading 98.03, serial number 2 deals with only various types of gold and silver as prescribed therein and Sr. number 5 deals with all goods falling under sub-heading 2709.00 etc. Therefore, it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification in terms of Clause 13 of Notification No. 56/98. The Tribunal, besides, has also noted that appellants are also otherwise covered by Sl. No. 3 of the said table granting full exemption from payment of special additional duty of customs. Sl. No. 3 clearly held that where - all goods exempted falling within the said first schedule, which are exempt from:- (a) the whole of the duty of customs leviable thereon under the said First Schedule, and (b) the whole of the additional duty of Customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff Act. The rate of special excise will be nil. The ld. Counsel points out that the Commissioner (Appeals) has not given any findings in the extracted porti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. The Tribunal has clearly analysed the matter and has given a categorical and clear findings about the SAD being not imposable on the imported goods. Further, the Tribunal has also held that in any event the goods are covered by Sl. No. 3 of the said Notification. But there is no finding given by both the authorities i.e. they have clearly not followed the Tribunal order. We are unable to accept the plea of the ld. DR that Sl. No. 3 is not specific to the goods and cannot be applied. Further, once the issue has been concluded and findings recorded by the Tribunal, it is not open to the Revenue to re-adjudicate the matter. But they are required to accept the Tribunal rulings. In the present case they have also not challenged the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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