9911796707
TMI Blog2007 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... osal of the appeal. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit and allowing the prayer for early disposal of the appeal, we take up the appeal. 2. The appellants had imported free of cost certain "tools and dies" and cleared the same under a Bill of Entry dated 11-12-2001 duty-free under Notification No. 32/97-Cus. dated 14-1997 (as amended). The said Notification exempted goods imported into India from the whole of the duty leviable thereon under Section 12 of the Customs Act as also from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in terms of an order of the High Court. The liquidation of the company was lifted as per the High Court's order dated 7-11-2003, from which it appears that the appellants were enabled to obtain possession of the tools and dies for the purpose of running the factory. It further appears from the records that, in a parallel case instituted by M/s. ICICI Ltd. against M/s. Shri Theepa Pressed Components (P) Ltd., the Debt Recovery Tribunal, Chennai also permitted the appellants to use the tools and dies for running the factory as per order dated 29-6-2004. Apparently, the appellants were not enabled to remove the tools and dies from the factory and hence could not export the same. However, it is claimed, they filed an application dated 10-8-04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, they were unable to re-export the dies and tools in circumstances beyond their control. The last date for re-export was 30-12-2002. Before that date, the factory with machinery therein had fallen under the control of the Official Liquidator appointed by the High Court and the tool and dies were rendered incapable of being taken out of the factory. It was only in November 2003 that the liquidation was lifted, but then, again, the appellants were not in a position to remove the tools and dies from the factory though they could use the items for running the factory. The order passed by the Debt Recovery Tribunal on 29-6-2004 also did not permit the appellants to use the tools and dies for any purpose other than running the factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority inasmuch as the appellate Commissioner had no occasion to consider the above case of the party on merits. The impugned order is one dismissing the party's appeal on the sole ground of non-compliance with the Section 129E. 4. In the aforesaid circumstances, we set aside the orders of the lower authorities and direct the Commissioner (Appeals) .to deal with the party's appeal on merits without insisting on predeposit and after giving them a reasonable opportunity of adducing documentary evidence as also of being personally heard." 3 . Pursuant to the above remand, learned Commissioner (Appeals) passed the order which is impugned in the present appeal. The appellate authority considered the chronology of events and noted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower appellate authority had perceived the tenor of our decision and remitted the matter to the original authority for, fresh adjudication, we would have certainly appreciated the gesture. 5. We set aside the impugned order and direct the original authority to pass fresh order of adjudication in accordance with law and the principles of natural justice after taking, in the facts and circumstances already noted in this order, a favourable decision on the party's request for extension of time for re-export of the tools and dies. Having regard to the nature of this case, we trust, the adjudicating authority will endeavour to dispose of the case as early as possible, at any rate, within a period of 3 months from the date of receipt of a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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