2014 (1) TMI 1345

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....y. Commissioner (AR), for the Respondent. ORDER The appeal and stay application arise from Order-in-Appeal No. 199/MCH/AC/GR.I/2013, dated 13-3-2013 passed by the Commissioner of Customs (Appeals), Mumbai Zone I. 2. This is the second round of litigation. In the previous round when the matter came before the Tribunal, this Tribunal vide order dated A/324/WZB/2005/C-IV (CSTB), dated 14-10-2....

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....l is allowed by way of remand." 3. On remand, the original adjudicating authority passed an order dated 25-3-2010, once again denying the benefit of exemption Notification No. l48/94-Cus. solely on the ground that, the appellant, M/s. Kamalabhai Mehta Charitable Trust, Mumbai failed to produce copies of the required certificates, the original of which had been submitted to the department vid....

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.... Unfortunately, the appellant has not retained copies of these certificates. The only reason for denial of exemption was delayed submission of certificates and not non-submission of certificates. In a similar matter pertaining to M/s. Diwaliben Mohanlal Mehta Charitable Trust, the lower appellate authority had allowed the appeal vide O-I-A No. 193/2003 MCH dated 6-5-2003. Therefore, stay be grante....

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....s failed to do. That is why this Tribunal remanded the matter for re-consideration, after condoning the delay in the submission of utilization of certificates, for verification of the certificates already submitted. Now the department has again rejected the benefit on a new ground that the appellant has failed to submit the certificates, which is very strange, to say the least. From the records of....