9911796707
TMI Blog2017 (5) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant shall be given opportunity of personal hearing and submission of relevant documents to prove the fact of export of goods - appeal allowed by way of remand. - E/52463/2015-SM - Final Order No. 53167/2017 - Dated:- 1-5-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Dhruv Tiwari, Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per Ashok K. Arya : M/s Hindustan Zinc Ltd. is in appeal against the Order-in-Original No. 14/2015 dated 25.3.2015 passed by Commissioner whereunder inter alia demand of Central Excise duty of ₹ 22,67,698/- has been confirmed. 2. The brief facts are that: (i) The appellant is a manufacturer of lead and zinc concentrates falling under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original dated 10.9.2002 was appealed before CESTAT, which vide its Final Order No. 257/2005-NB(C) in Appeal No. E/2961/2002 dated 24.2.2005 remanded the matter to adjudicating authority with the following observations: 5. We have heard both sides and gone through the record. From the record, we find that on the same allegations, the duty demand was raised against the appellants for the subsequent period and the Commissioner (Appeals) has dropped the demand by holding that DMT of the concentrates has to be determined at the time of actual shipment because concentrates contained moisture contents, when left the factory and those contents could dry up by the time the goods reached at the port and thereafter also, when dumped in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 dated 17.1.2002 in its para 11 has referred to the endorsement made by the Custom authorities at the port of export as an evidence of proof of export. The ld. Counsel for appellant also states that all the evidences for export of the subject goods are available with them. 4.2 The ld. Counsel for the Revenue says that in case of subject four ARE-1s remarks of the Customs authorities on the fact of export may not be available during the second fresh proceedings before the Commissioner. 5. Considering above discussion, the matter deserves to be remanded to Commissioner for fresh adjudication, where the appellant shall be given opportunity of personal hearing and submission of relevant documents to prove the fact of export of goods; a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
