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TMI Blog2017 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... as directed - appeal dismissed with directions by way of remand to the adjudicating authority. - C/393,394,395,396,397,398/2010-CU (SM) - A/70422-70427/2017-SM[BR] - Dated:- 21-3-2017 - Shri Anil Choudhary, Member (Judicial) For the Appellant : Shri Pawan Kumar Singh (Superintendent) AR For the Respondent : None ORDER Per: Anil Choudhary This appeal by Revenue is on the ground that the Commissioner (Appeals) have erred in remanding the matter to Adjudicating Authority, and thus have exceeded jurisdiction. 2. Heard ld. A.R and perused the records. 3. I find that the Commissioner (Appeals) recorded the following findings:- I have carefully gone through the facts and records of the case as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had been shown as paper waste . The appellant has not contested the examination reports of the Customs officer but instead pleaded that the diaries, calendars etc for the year 2009 are of no use with only 3-4 months remaining of that year and that the same are to be used as waste in the manufacturing process in their unit. In their letter dated 28.10.2009 the appellant has clearly agreed with the findings of the examination of the imported goods. In the said letter, they have further admitted that they are aware that by mis-declaring the goods an offence under the Customs Act has been committed and waived the requirement of issue of show cause notice or personal hearing. Further vide letter dated 10.9.2009 addressed to the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 (156) ELT 458 (P H) Vardhman Trade Link Vs. C.C. 2009 (236) ELT 72 (Tr.) In view of the foregoing discussion and the additional evidence in form of ' End use Certificate' produced before this authority, in accordance with the provisions contained in Rule 5 of the Central Excise (Appeals) Rules, 2001, the assessing/adjudicating authority is directed to examine/consider the said certificate and reassess the impugned Bills of Entries after according an opportunity of personal hearing to the appellant. 4. I have considered the ground of Revenue and perused the finding and Commissioner (Appeals) recorded as above. Commissioner (Appeals) have rightly remanded to the adjudicating authority for a fresh decision consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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