2016 (6) TMI 708

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....ran Talwar & Shri G.Prahalad, Advocates for the  Respondent ORDER This is an appeal filed by revenue challenging the order passed by Commissioner of Customs and Central Excise, Guntur. 2.  The respondent, M/s Asian Peroxide Ltd, were permitted to import a Diesel Generating set subject to the condition that the D.G.Set shall be used in the Bonded  premises only. The D.G. set....

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.... remanded the matter for denovo consideration. 5.  In the remand proceedings, the Commissioner on reconsideration of the application dated 05-11-1997 filed by respondents, rejected the same. The said fact of rejection was intimated to the respondents by a letter issued by Joint Commissioner dated 09-02-2005. Thereafter,  respondents produced letter bearing No.8/EOU-24/VSTZ/2005/2007, ....

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....neous. That as per remand order, the Tribunal had not merely remanded the issue of reconsideration of the application filed by respondents but  had also remanded  the entire issues including the confiscation of D.G.set, it's duty liability penalty etc. That the order of the Commissioner confining the remand proceedings to the issue of reconsideration of the application is not legal and p....