2012 (8) TMI 788

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.... Shri B.V. Balaram Das, Advocate, for the Appellant. Shri Nikhil Nayyar, Advocate, for the Respondent. [Order]. - Leave granted. 2. Both these appeals, filed by the Union of India/Central Board of Excise & Customs, being aggrieved by the judgment and order dated 27th June, 2007 passed by the Madras High Court [2007 (217) E.L.T. 167 (Mad.)] and dated 21st November, 2007 passed by P....

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....said directions, the High Court recorded its findings in Paragraph 8 of the impugned judgments, which also deals with the issue that was required to be considered in these matters. 6. The issue that was raised before the High Court was whether the items imported by the members of the Appellant (Respondents herein) are "used steel rails" or "waste/scrap" is essentially a question of fact, t....

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....ng the Board to issue directions to the Assessing Authorities or the Appellate Authorities in the matter of deciding disputes between the persons who are called upon to pay duty and the department. Relying on the aforesaid findings, Counsel appearing for the Respondents, have submitted before us that unless the Quasi judicial Authority is allowed to function independently and impartially, the orde....

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.... be considered as evidence available before them. On the basis of all the materials available on record including the evidence, the Assessing Authority has come to an independent finding on its own and therefore, in our considered opinion, the matter can now be allowed to be determined by the Assessing Authority in the light of the aforesaid observations. 8. It must be added that we have n....