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TMI Blog2015 (5) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs (Appeals), Ahmedabad jumped to the conclusion that new facts are emerged and the petitioner is manufacturing circles. When there were already six orders – as pointed out by learned counsel for the petitioner -, in favour of petitioner passed by the Commissioner of Customs (Appeals), Ahmedabad as well as by the Assessing Officer, in such situation the Commissioner of Customs (Appeals), Ahmedabad was not justified in holding that new fact has come into existence over-looking the finding of fact recorded by the Commissioner of Customs (Appeals), Ahmedabad in its earlier judgment dated 2.9.2011. Therefore, the order passed by the Commissioner of Customs (Appeals), Ahmedabad cannot be maintained. - Decided in favour of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order in Appeal. The Commissioner of Customs (Appeals) by its judgment dated 2.9.2011 held as under : 6.3 ....They besides other proofs as mentioned above, have submitted details of manufacturing process along with flow chart, details of plants machineries installed in the unit, Chartered Engineer s certificate dated 17.10.2010 and photographs showing the manufacturing process of aluminum plates/sheet and utensils, to prove that impugn goods were first converted into unwrought aluminum plate and sheet and subsequently the same are used fort manufacture of aluminum circle to be used for manufacture of utensils.... 4.3 Therefore, after recording the finding that petitioner is manufacturing aluminum sheets and from circles, he is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted exemption to the petitioner. 4.6 The Department has filed an appeal challenging the order of Deputy Commissioner, dated 12.11.2014 before the Commissioner of Customs (Appeals), Ahmedabad. The Commissioner of Customs (Appeals), Ahmedabad allowed the appeal of the Department and held that petitioner is not entitled for benefit of exemption provided by a Notification No.12/2012 on the ground that new facts have been brought on record by the Revenue and the assessee is manufacturing aluminum circles which are cleared under the compound levy scheme. 5. We are of the opinion that so far as the circle is concerned, this objection was raised by the Revenue in the very first assessment order passed by the Assessing Authority dated 9.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs granting exemptions to the petitioner and even the objection with regard to circle having been considered earlier, it was not open to the Commissioner of Customs (Appeals), Ahmedabad to reverse the orders of the Assessing Authority only on the basis that the petitioner was manufacturing circles also. The order of the Commissioner of Customs (Appeals), Ahmedabad was contrary to the judicial propriety, discipline and amounted to abuse of process of the Court and it could be said to be an order passed without jurisdiction. Therefore, alternative remedy is not come in the way of petitioner and the writ petition would be maintainable. 7. Mr.R.J.Oza, learned Senior Counsel has vehemently urged that when new facts have emerged, viz., the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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