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TMI Blog2014 (6) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... sion both on facts and law without seeking adjournments. Commissioner upon hearing, within three months of last date of hearing, shall pass reasoned and speaking order - Matter remanded back - Decided in favour of assessee. - Appeal No.C/530/2009-Cus, Appeal No.C/531/2009-Cus, Appeal No.C/532/2009-Cus - FINAL ORDER No. 51200-51202/2014 - Dated:- 20-3-2014 - Mr. D.N. Panda and Mr. Manmohan Singh, JJ. For the Appellant : Sh. Piyush Kumar, Advocate For the Respondent : Shri Jayant Sahay, DR JUDGEMENT PER: D.N.PANDA; Miscellaneous application No.61807/2013 has been filed by Revenue praying for early hearing of the appeal. Miscellaneous application is allowed and appeal is disposed today by this order. 2. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entive scheme to the appellant. Law is well settled that grant of exemption at the cost of public shall be strictly interpreted in view of various judgements by apex court i.e. in the case of Hyderabad Industries Ltd.-1999 (108) ELT 321 (SC), Eagle Flask Industries Ltd.-2004 (171) ELT 296 (SC), M. Ambalal Co.-2010 (260) ELT 487 (SC) and Favourite Industries-2012 (278) ELT 145 (SC), There is no difference to such proposition. 5. Heard both sides and perused the record. We are of the view that Revenue being protected partially due to payment of duty by the appellant, appeal may be remanded to the learned Commissioner to grant fair opportunity of hearing expeditiously to both sides to put forth their defence to resolve all the dispute con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause enquiry as to the reason why such practice is followed by the Registry which causes jeopardy to the Revenue. Report of the Registrar to be placed on 01.04.2014 alongwith respective explanation from the defaulting officer for consideration and to pass appropriate orders: S. No. Commissionerate Name of Party Appeal No. Stay No. Date Amount Involved (in Crore) 1 Air Cargo Export Jai Prakash Associate C/530-532/09 C/6-8/10 18.1.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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