2004 (2) TMI 496

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....Appellant. Shri S.K. Ray, Asstt. Officer, for the Respondent. [Order per : V.K. Jain, Member (T)]. - These appeals are filed by the Commissioner, C & CE, Bhubaneswar against the order-in-appeal No. 18/BBSR-I/2003, dated 10-3-2003 wherein the department has challenged a part of the order of the Commissioner (Appeals). Grounds of filing appeal are given in the Annexure-A of the authorisatio....

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....GS OF COMMISSIONER (APPEALS) AS PER PARA 8(C) In respect of 3 Nos. of AR as detailed below, which involved duty of Rs. 4,37,543/- as duty, goods involving duty of Rs. 2,79,395/- were exported and goods involving duty amounting to Rs. 1,42,732/- were brought back to the factory of the appellants as the same could not be exported and in respect of goods involving balance duty amounting to Rs. 15,....

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....tory was condoned. 2. ORDER OF THE COMMISSIONER (APPEALS) AS PER PARA 9(C) As regards demand for duty on export goods involving duty of Rs. 1,42,732/- in respect of one AR-4s, referred in Para 8(C), the same was set aside as the goods were subsequently brought back to the factory. The orders passed by the Commissioner, Central Excise & Customs, Bhubaneswar does not appear to be prope....

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....appear to be correct and legal. In view of the above facts, the Order-in-Appeal No. 18/BBSR-I/2003, dated 10-3-2003 to the above extent setting aside the Order-in-Original passed by the Adjudication Authority is erroneous & devoid of legal backing. Therefore, the Commissioner (Appeals), Central Excise & Customs, Bhubaneswar order returned to above may kindly be set aside." 2. We have he....