2018 (6) TMI 935

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....espondent Per : Ramesh Nair This appeal has been filed by the revenue against the Order-in-appeal dt. 29.01.2009 passed by the Commissioner (Appeals), Mumbai - I. Brief facts of the case are that the Respondents had imported "Polyster Fabrics" and filed BE No. 380402 dt. 11.08.2003 for clearance under CTH 54076900. Based on report of Textile Committee that the goods were made up of "Non Text....

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....ed to respondent. The demand was confirmed by order dt. 30.06.2006. The Respondent approached the Commissioner (Appeals) who remanded case back to the adjudicating authority as the principles of natural justice was not followed. The Respondent in proceedings before the adjudicating authority asked to provide test report of Textile committee, certain letter and also sought cross examination of Depu....

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....order passed on the ground that the Commissioner (Appeals) does not have remand power after 11.05.2001 in view of amendment of Section 128A (3). The revenue has relied upon the order of Hon'ble Supreme Court in case of MIL India Ltd. 2007 (210) ELT 188 (SC) and High Court order in case of Emkay India Rubber Co. 2008 (224) ELT 393 (P & H). 2. Heard Shri S.R. Nair, Ld. AR of the revenue and Shri ....

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....Central Board of Excise & Customs vide F.No. 275/34/2006-CX.8A, dated 18-2-2010 has also clarified provisions of said section. 4. We find that the Ld. Commissioner (Appeals) remanded the matter to the adjudicating authority on the ground that there is violation of principles of natural justice. In our view even if the Ld. Commissioner (Appeals) has no power to remand but if there is violation o....