9911796707
TMI Blog2011 (4) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... o be set aside - Decided in favour of the assessee by way of remand to Commissioner - C/1229/09 - A/204/11/CSTB/C-I - Dated:- 18-4-2011 - Mr.P.G. Chacko, Mr. Sahab Singh, JJ. For Appellant: Mr. Dhaval K. Shah, Advocate For Respondent: Mr. V.K. Singh, SDR Per: P.G. Chacko 1. The stay application seeks waiver of pre-deposit and stay of recovery in respect of the duty of ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad directed the goods to be valued at US$ 352.35 per MT (CIF) for the purpose of assessment. The Additional Commissioner s order was set aside by the Commissioner (Appeals) in an appeal filed by the assessee. The Appellate Commissioner s order was reviewed and accordingly an appeal was preferred by the department to this Tribunal. The Tribunal, by order dated 1.6.2004, set aside the Appellate Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2.2009, noted that the jurisdictional Commissioner of Customs (Appeals) had upheld order-in-assessment dated 27.6.2001 and dismissed the assessee s appeal by order-in-appeal No. 67/2005 dated 8.6.2005. He also noted that the appeal filed by the assessee against Order-in-Appeal No. 67/2005 ibid was pending and that the said Order-in-Appeal had not been stayed by this Tribunal. Apparently, in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A-347/WZB/2004/CII dated 1.6.2004. 6. In other words, the very foundation of Order-in-Appeal impugned in the present appeal of the assessee has collapsed with the setting aside of Order-in-Appeal No. 67/2005 and hence the impugned order requires to be set aside. Accordingly, we set aside the impugned order and allow this appeal by way of remand to the Commissioner (Appeals) for fresh decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
