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TMI Blog2014 (6) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 in the matter of M/s. Nisith Impex & Others vs. UOI & Others, directed the Tribunal to consider the Application for waiver of pre-deposit upon petitioner paying a cost of Rs.10,000/- to the respondents which has been complied by them therefore it is prayed to take up the Stay Petitions filed by the Appellants afresh. The case was listed for hearing, but on the request of the Director Shri Poddar of the Appellant company and the departmental representative it has to be adjourned from time to time. The case was finally taken up for hearing on 21.04.2014. 3. The Ld. Advocate submitted that by the impugned order the Ld. Commissioner has confirmed the duty of customs after denying the benefit of customs Notification No.133/94-CUS dated 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port obligation imposed upon it under LOP and that the Appellant has used the imported inputs for the production or manufacture of articles for export out of India, they were eligible for exemption from customs duty as per Notification No.133/94-CUS dated 22.06.1994. It is also the contention that on similar issue this Tribunal vide order No.A-1881-1882/KOL/2007 dated 19.11.2007 reported in 2008 (223) E.L.T. 192 (Tri.-Kol) had set aside the demand of customs duty on the ground that the processes carried out by the Appellant amounted to manufacture and therefore considering the above order of the Tribunal, the Appellant namely M/s. Nisith Impex Pvt. Ltd. were eligible for exemption under Notification No.133/94-CUS. He however fairly admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty equivalent to 50% of the Customs duty leviable under Section 12 of the Customs Act, 1962, they were required to discharge the duty on the value of the imported goods arrived by the Ld. Commissioner. 6. After hearing both sides for some time, we find that the Appeals can be disposed at this stage and therefore with consent of both the sides we take up the Appeals for their final disposal. The issue involved in these Appeals is whether the Appellant namely M/s. Nisith Impex Pvt. Ltd . is eligible to the benefit of Notification No.133/94-CUS dated 22.06.1994 which exempts the specified goods when imported into India, by a unit in FPZ or FTZ, for the production or manufacture of articles for export out of India. It is a case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Revenue. We find that this issue has not been deliberated by the Ld. Commissioner and also the order of the Tribunal dt.19.12.2007 was not considered being not placed before him. In view of these facts we are of the opinion that the case may be remitted back to the adjudicating Commissioner for fresh decision and therefore after granting waiver of pre-deposits of the amounts adjudged, we direct the adjudicating Commissioner to decide the case afresh after hearing both sides. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. We make it clear that we have not expressed our opinion on any of the issues and all the issues are kept open. 7. In the result Appeals are allowed by way of remand. Stay Petitions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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