2008 (9) TMI 924

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..... ical domestic appliances with self-contained electric motors. The goods were warehoused at CWC for one year. After the expiry of bond period, certain cartons remained uncleared and, therefore, a demand of duty of ₹ 1,36,717/- as well as interest was issued. The demand was set aside by the Commissioner (Appeals) and the case was remanded, vide Order dated 27.2.1999 and in the meanwhile, CWC d .....

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..... 000/-. The order of the Commissioner (Appeals) was carried in appeal to the Tribunal by the Revenue and the Tribunal remanded the case to establish the facts so as to apply the principles laid down by the apex court in Kesoram Rayon vs. CC, 2996 (16) RLT 97 (SC)=1996 (86) ELT 464 (SC).- The Commissioner (Appeals) relied upon the earlier order-in-appeal dated 14.9.2004 to hold mat the respondent im .....

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