9911796707
TMI Blog2009 (4) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods were cleared provisionally on payment of duty as under : S. No. Bond B/E No. Date Quantity Kgs. Rate of duty at which provisional assessment made 1. ADI/PBW/1320/88-89, dt. 20-12-08 15857.40 20% + 30% + 30% (CVD) 2. ADI/PBW/1658/88-89, dt. 22-2-89 47572.20 20% + 30% + 30% (CVD) 3. ADI/PBW/1001/88-89, dt. 25-11-88 15857.40 100% + 45% + 40% (CVD) 4. ADI/PBW/433/88-89, dt. 22-8-88 15857.40 100% + 45% + 40% (CVD) 5. ADI/PBW/341/88-89, dt. 27-7-88 15857.40 100% + 45% + 40% (CVD) 2. The chemical test result dt. 16-11-88 and 21-2-89 by Chemical Examiner, Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... novo proceedings and again confirmed the demand of duty with interest as above. The Commissioner (Appeals) vide OIA No. 275/2001(45-CCP)Cus/Commr(A)/Ahd, dt. 22-5-01, confirmed the above order of the Assistant Commissioner. The appellant contested the order of the Commissioner (Appeals) before the CESTAT and the Tribunal vide Order No. A/46/WZB/A bad/ 2007, dt. 10-1-07 remitted the case to the original adjudicating authority for de novo adjudication with the following directions : Now what remains to be seen is the claim of the appellant that their product should be treated as under Chapter No.3812. This merits acceptance. In view of the above, the original authority is directed to re-quantify the duty involved adopting the classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . C/991/01 was with respect to five different Bills of Entry filed with Mumbai Customs which was re-warehoused at Ahmedabad. The appellants submit that the provisional assessment under Section 18 of the said Act was in respect of all the five Bills of Entry. The Hon ble Tribunal vide its Order No. A/46/WZB/AHD/2007, dt. 6-12-06 [2007 (210) E.L.T. 685 (T)], directed the original authority to quantify the duty involved adopting the classification under Chapter 3812. The Hon ble Tribunal at no stage directed for re-quantification of only two Bills of Entry for which less charge demand was issued. On going through the provisions of Section 18 of the Customs Act, 1962, it is seen that it provides for adjustment of the duty paid. In the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter reached Tribunal, Tribunal decided the issue of classification and held the product to be classifiable under CTH 3812, there is no ground for the Revenue to contend that the assessment would be completed only in respect of 2 B/Es. Nowhere in the order of the Tribunal, it can be inferred that it relates to two B/Es. It is well settled law that the lower authority has to follow the direction in the remand order if no appeal has been filed against the order of the Tribunal. Since Tribunal s order has been accepted, the order of the original adjudicating authority finalizing the assessment only in respect of two B/Es as per the Tribunal, is not correct. 9. Since the Commissioner (Appeals) has not decided the issue on merit and the direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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