2015 (5) TMI 834

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....his writ petition has been filed by the petitioners challenging the impugned order dated 25.3.2015 passed by the Commissioner of Customs (Appeals). 4. Brief facts of the case are that petitioner is an importer of aluminum waste and scrap. That from said waste and scrap, petitioner manufactures aluminum plates and sheets as well as he gets manufactured circles from the plates, sheets and utensils in his own factory. He claims exemption of customs duty of the raw material imported by him under Notification No.12/2012 - Central Excise dated 17.3.2012. 4.1 The executing authority by judgment dated 9.3.2011, which is at Page-124 of the paper book, held that petitioner was manufacturing the goods other than plates and sheets and was also ma....

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....of Customs (Appeals) allowed the appeals of the petitioner. The judgment of the Commissioner of Customs (Appeals) are filed at Annexure-E, Annexure-G and Annexure-H. Subsequently, two Assessing Officers accepted the contentions of the petitioner. The assessment order has been filed at Annexure-A and Annexure- F. Therefore, the dispute between the parties that the scrap material which was imported by the petitioner, out of which petitioner was manufacturing aluminum sheets, out of which plates and circles were prepared for the purpose of manufacturing utensils, came to a rest. 4.5 The Assessing Authority, viz., Deputy Commissioner, Customs, ICD-Khodiyar, Ahmedabad by his order dated 12.11.2014 granted exemption to the petitioner under Not....

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....r -, in favour of petitioner passed by the Commissioner of Customs (Appeals), Ahmedabad as well as by the Assessing Officer, in such situation the Commissioner of Customs (Appeals), Ahmedabad was not justified in holding that new fact has come into existence over-looking the finding of fact recorded by the Commissioner of Customs (Appeals), Ahmedabad in its earlier judgment dated 2.9.2011. Therefore, the order passed by the Commissioner of Customs (Appeals), Ahmedabad cannot be maintained. 6. Mr.R.J.Oza, learned Senior Counsel has vehemently urged that petitioner has an adequate statutory remedy of filing an appeal. It is true that petitioner has statutory remedy of filing an appeal challenging the order passed by Commissioner of Customs....