9911796707
TMI Blog2012 (5) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... not be confiscated under Section 111(d), (l) & (m) of the Customs Act and (ii) penalty should not be imposed on them under Section 112 of the Act. It appears from the records that, in adjudication of the show-cause notice, the original authority decided against the appellants by confiscating the goods and imposing penalties. The appeals filed by the parties before the Commissioner (Appeals) did not succeed. The parties, therefore, approached this Tribunal by filing appeals Nos.C/134 & 135/06, which were disposed of by way of remand vide order No. A/2151 & 2152/2006 dated 21.12.2006. The appellate Commissioner's order presently under challenge was passed in pursuance of the Tribunal's remand order. 2. After examining the records and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the parties. 3. At the outset, we observe that the learned Commissioner (Appeals) ordered remand of the case for de novo adjudication, without jurisdiction. The appellate authority did not have the power of remand as held by the Hon'ble Supreme Court in MIL India Ltd. vs. CCE, Noida 2007 (210) ELT 188 (SC). The view taken by the apex court can be had from para 4 of its judgment, which is extracted hereunder:- "In fact, the power of remand by the Commissioner (A) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the powers of the Commissioner (A) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be approved. As regards 'computation of assessable value', the learned Commissioner (Appeals) appears to have directed the lower authority to compute the assessable value in the light of the discussion made in the remand order. On a perusal of the earlier remand order passed by this Tribunal, we note that the assessee had conceded their duty liability before the Bench and offered to pay up the duty amount. This aspect was recorded by the Tribunal in the remand order and the same is binding on both sides inasmuch as neither of them challenged that order. In this context, suffice it to say that it is upto the proper officer of Customs to determine the assessable value and upto the assessee to pay up the duty thereon. This aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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