2019 (5) TMI 492

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....uralikrishnan, Senior Panel Counsel For the Respondent-1 : Mr.M.Karthikeyan, for Mr.S.Jaikumar JUDGMENT T.S.SIVAGNANAM, J. This appeal, by the Revenue, is directed against the order in Final Order No.927 of 2012, dated 13.09.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal"). 2.The above appeal was admitted, on 05.02.....

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....lar? (iii) Whether the Tribunal was right in holding that the Circular No.36/2010, dated 23.09.2010 is applicable to the 1st respondent, when Circular 4/2004 dated 16.01.2004 was in force at the relevant point of time when the 1st respondent filed the shipping bills? (iv) Whether the Tribunal was right in remitting the case back to the adjudicating authority for verifying if the documents file....

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....anel Counsel for the appellant; and Mr.M.Karthikeyan, learned counsel, for Mr.S.Jaikumar, learned counsel for the 1st respondent/Revenue. 4.The order passed by the Tribunal is remanding the matter for consideration of the adjudicating authority to examine the documents on the basis of which amendment is sought and also to ensure as to whether those documents were available at the time of filing o....