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TMI Blog2017 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... given due consideration to the grounds on which original authority had extended the benefit of the said notification. That benefit is sought to be denied in the impugned order by casual dismissal - This finding of the first appellate authority does not appear to follow from any discussion in the order. Not only is such a finding not sustainable in law but is also not in consonance with the remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th October 2005. 2. Briefly stated, the facts are that the appellant imported six sections of ten spindles each, being parts of Auto-Cone winding machinery claiming the benefit of notification no.160/92-Cus dated 20th April 1992 pertaining to concessional rate of duty applicable to Export Promotion Capital Goods (EPCG) scheme of the Foreign Trade Policy. It appears that these goods, valued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l which, vide order dated 18th September 2003, remanded the matter back to the original authority for fresh adjudication on the issues raised by the appellant. On reconsideration of the issue by the Assistant Commissioner of Customs, the benefit of notification no.80/70-Cus, read with notification no.129/86-Cus, was allowed to them. In a challenge to this before the first appellate authority, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, was irrelevant and apparently a devise to claim unavailable benefit. 4. This finding of the first appellate authority does not appear to follow from any discussion in the order. Not only is such a finding not sustainable in law but is also not in consonance with the remand order. The order of remand by the Tribunal is binding not only on the original authority to whom it was rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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