9911796707
TMI Blog2011 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... idered by the ld. Commissioner - Commissioner, however, did not also considered the plea of limitation raised by the party - order set aside and allow the appeal by way of remand with a request to the jurisdictional Commissioner of Customs to re-adjudicate the case - appeal allowed by way of remand - C/1376/02 - - - Dated:- 11-1-2011 - Mr P.G. Chacko, Mr. Sahab Singh, JJ. Appearance Shri Anil Balani, advocate for Appellant Shri S.S.Katiyar, SDR for Respondent Per : P.G. Chacko This appeal filed by the assessee is against the Commissioner s order demanding duty of Rs. 31,70,041/- with interest at the rate of 24% per annum and imposing a penalty of Rs. 3 lakhs. The order was passed in adjudication of a show-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings should be dropped. The appellant also relied on the Tribunal s decision in the case of GoodLuk Industries [1999(108) ELT 818 (Tri) ]. It was also submitted that the Civil appeal filed by the department against the decision in the said case was dismissed by the Supreme Court. It was in adjudication of this dispute that the impugned order was passed by the Commissioner. 2. The ld.counsel for the appellant submits that the show-cause notice had not alleged that the transferee of the licences had availed input-stage credit in respect of the finished goods exported by them. He submits that it was after verification of all relevant records including shipping bills and connected export documents that the licensing authority endorse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input-stage credit by the exporter (transferee of licences) cannot be faulted. 4. After considering the submissions, we have found substance in some of the submissions made by the ld. counsel. It is not in dispute that the appellant imported the raw material under the Advance Licences transferred to them by the original licensee as permitted by the licensing authority (DGFT). It is, therefore, not in dispute that the licences were transferred to the appellant in terms of paragraph 67 of the relevant Exim Policy. This provision of the policy was to the effect that an advance licence could be freely transferred after export obligation had been fulfilled, export proceeds realized and the Bank Guarantee/LUT redeemed. It was further provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice came to be issued in January, 1999 under the proviso to Sec.28 (1) of the Customs Act and served on the party on 22.2.2000. This fact, as pleaded in the reply to the show-cause notice, was not rebutted in the impugned order. The ld. Commissioner, however, did not consider the above plea of limitation raised by the party. This is the second reason why the ld. Commissioner should undertake de novo adjudication of the dispute. 6. In the result, we set aside the impugned order and allow the appeal by way of remand with a request to the jurisdictional Commissioner of Customs to re-adjudicate the case in accordance with law, after giving the party a reasonable opportunity of being heard. (Pronounced in court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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