2017 (9) TMI 1087

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...., Advocate for the respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the Order-in-Appeal No.229/12 dated 08.08.2012. The disputed period is 2000-01. 2. The brief facts of the case are that the assessee was engaged in the manufacturing of the motor vehicles for which they were importing sets of engine. In the earlier year 1999-2000 the matter has reached the....

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.... back to the Commissioner to determine whether the engine was imported or only a few parts were imported. The adjudicating authority has reiterated its earlier order that the imported goods constitute complete engine. However the Commissioner (A) has requested jurisdictional AC (ICD) to verify and confirm whether imported goods contained all six vital parts to make complete engine. In his reply he....

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.... as parts / components only. The view is consistent with the view taken by Commissioner Customs, Central Excise and Service Tax, Indore in his adjudication order no.1014/Comm/CEX/IND/2007 dated 27.04.2007 and which has been accepted by the Department in the case of the appellant itself. Therefore, the order passed by the lower authority is liable to be set aside and the Appellant is correctly enti....

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....ot imported all six items. Now, this plea has been raised before the Tribunal. Therefore, in the light of new plea as well as verification report of the Deputy Commissioner (C), ICD, Pithampur, it became necessary at this gesture to look into the certificates issued by Shri G.S. Institute of Technology and Science to examine whether the parts imported can constitute character of an Engine. It is o....