2021 (3) TMI 1468

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....missioner (AR) For the Respondent : Ms. Shruti Agarwal, Advocate ORDER RAMESH NAIR This appeal has been directed against the O-I-A whereby the Learned Commissioner (Appeals) remanded the matter to the adjudicating authority on the ground that the principles of natural justice has not been followed while rejecting the request of the respondent for allowing the benefit of MEIS Scheme . 2. Shri.....

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....ment in shipping bill in case of M/s. Gokul Overseas Vs. UOI- 2020 (3) TMI 167- Gujarat High Court and M/s Bombardier Transportation India Pvt. Ltd Vs. DGFT-2021 (3) TMI (9) - Gujarat High Court. 4. We considered the submission made by both the sides and perused the records. We find that the adjudicating authority Vide Letter dated 12.06.2019 informed that amendment in shipping bill in respect of....

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.... The superintendent of Customs (Exports), Custom House, Mundra Vide impugned letter rejected the amendment request of the appellant. 7 I find that it settled law in terms of the orders of the supreme Court in the case of M/s Automotive Tyre Manufacturers Association reported at 2011 (263) ELT 481 (S.C) and M/s. ITC Limited reported at 1994 (71) ELT 324 (s.C) and jurisdictional Gujarat High Court....

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....677 (Tri.- Del.), which have also relied upon the case of Medico labs-2004 (173) ELT 117 (Guj.), wherein it has been held that Commissioner (Appeals) continue to have power of remand even after the amendment of Section 35(A) of the Central Excise Act, 1944 by Finance Act, 2001 w.e.f 11.05.2001. 9 In view of above, i remit the matter to the proper officer, who shall ascertain the facts, examine t....