9911796707
TMI Blog2022 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is filed by the Department against the order passed by Commissioner (Appeals) who remanded the matter to the adjudicating authority for de novo adjudication with specific directions. 2. Brief facts of the case are that the respondents had imported one consignment of goods declared as "Coumarine" vide Bill of Entry dated 22.06.2010. The goods were assessed to duty on the same date and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking note of the decision of the Hon'ble Supreme Court in the case of Canon India Ltd. Vs Commissioner of Customs - 2021 (376) ELT 3 (SC) remanded the matter to the adjudicating authority which reads as under : "7. In view of the above discussions and Hon'ble Apex Court judgment in case of Canon India vs Commissioner of Customs, I remand the case back to LAA to reexamine the issue in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inappropriate since it has been issued without going into the facts of the case and without ascertaining whether all the points have been covered in the Order-in-Original or not. 4. The Commissioner (Appeals) has remanded the matter back to the adjudicating authority which is beyond the scope of the conditions prescribed under Section 128A (3) of the Customs Act, 1962. The Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronouncement of the judgment in the case of Canon India Ltd. (supra), various Courts have taken decisions to decide the same in accordance with law either by a preliminary order or by the final order in the proceedings. Commissioner (Appeals) ought to have issued a final order and not ought to have remanded the matter. She prayed that the appeal may be allowed. 7. Ld. Counsel Shri Hari Radhakrish ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
