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TMI Blog2017 (1) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of duty. Held that: - this case needs to be remanded back to the original authority to verify all the documents including the balance sheet and other financial records to decide regarding the passing on incidence of duty by the appellant - appeal allowed by way of remand. - C/20330/2015-SM - 20007/2017 - Dated:- 2-1-2017 - Shri S. S. Garg, Judicial Member Mr. Pradyumna G.H. Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 21.11.2014 passed by the Commissioner (A) whereby the learned Commissioner (A) has allowed the department appeal and set aside the Order-in-Original. 2. Briefly the facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet and other related financial records in order to decide whether the assessee had passed on or not, the incidence of duty. The Commissioner (A) vide the impugned order dated 21.11.2013 allowed the appeal of the Revenue and hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts of the case. He further submitted that there is no doubt about the fact that the appellant had exported 24,600 WMTs of iron ore fines and had paid applicable export duty on the same. The shipping bills filed by the appellant in respect of the said export was assessed provisionally wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as Section 28D of the Customs Act, 1962. 6. After considering the submissions of both the parties and perusal of the materials on record, I am of the considered opinion that this case needs to be remanded back to the original authority to verify all the documents including the balance sheet and other financial records to decide regarding the passing on incidence of duty by the appellant. Therefore, I set aside the impugned order and remand the case back to the original authority to examine passing on incidence of duty by examining the relevant document as produced by the appellant and thereafter pass a reasoned order after complying with the principles of natural justice. (Operative portion of the Order was pronounced in Open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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