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TMI Blog2015 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal of the present assessee-appellant has remitted the matter to the Commissioner with a direction that he should look to the eligibility criteria enshrined in Notification 65/88 and extend the same to the assessee if found admissible. The learned counsel has drawn our attention to the said Notification and, on that bedrock has submitted that the Commissioner may be directed to consider the said direction within a stipulated time frame. The relevant part of the said Notification reads as follows : "35.6 The learned DR contended that once it is admitted that the CDECs were withdrawn in the year 2000, the cancellation will have effect from the date of clearance irrespective of the fact whether the same was withdrawn before or aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he direction issued by the Tribunal in the backdrop of the Notification which we have reproduced hereinabove within a period of three months after affording an adequate opportunity of hearing to the appellant. We may hasten to add that for availing an opportunity of hearing before the Commissioner, the assessee-appellant shall deposit 40% ad valorem if the same has not been realised from him. The appeal is accordingly disposed of without any order as to costs. Needless to say, barring the direction of the deposit as a condition precedent, we have not addressed to any aspect, namely, the applicability of Notification or modification of rate of interest. No order as to costs. Civil Appeal No. 5653/2008 : The present appeal is disposed of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid modification in the order passed by the Tribunal, these appeals stand disposed of without any order as to costs. Civil Appeal No. 1397/2008 : Mr. Shridharan very fairly submitted that nothing survives in this appeal in view of the order passed in C.A. Nos. 6117-6118/2008. It is accordingly disposed of. Civil Appeal No. 5000/2006 : Mr. Shridharan learned senior counsel who had argued the matter at length on the earlier occasion, having been down to path of solemn wisdom has abandoned the assail to the judgment and order of High Court on merits. The singular submission is that even assuming the judgment and order of the High Court are correct the assessee-appellant would only be liable to pay the duty at the relevant time of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Customs, Excise & Service Tax Appellate Tribunal in Appeal No. C/21/2003-MUM. Learned senior counsel restricted his submission for remanding the matter in the backdrop of the notifications earlier referred to. Regard being had to the totality of the circumstances, we direct that the Commissioner should consider whether the appellant can avail the benefit under the aforesaid Notification. We may hasten to add that we have not expressed any opinion as regards the admissibility of the benefit or imposition of interest. We may further add that the Commissioner shall decide the matter within a period of six months after affording an adequate opportunity of hearing to the appellant. We would have directed the assessee-appellant to deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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