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Judgment
Revenue supports the adjudication order.
Learned Counsel for the respondent says that there was limited remand by Id. Commissioner (Appeals) to re- assess impugned bills of entry
considering the respondent's eligibility to the benefit of exemption under Notification No.99/11-Cus dated 9.11.2011 on the basis of documents which
were in existence at the time of clearance the goods. He remanded the matter accordingly. Therefore respondent was expected to get justice on such
count. Due to remand Revenue is challenging valuation which was not allowed by Commissioner (Appeals) stating that valuation aspect of goods
cannot be reopened. Therefore both stay applications and appeals be dismissed to reduce the litigation.
Heard both sides and perused records.
Para 13 of appellate order has made limited remand. Ld. Commissioner (Appeals) felt that consideration as to the eligibility of the respondent to the
benefit of exemption Notification No.99/11-Cus dt. 9.11.11 is warranted to meet the ends of justice. Therefore, to such limited extent, he remanded
the matter directing adjudicating authority to consider without reopening the valuation aspect of the goods. There is nothing contradiction to the order
of learned Commissioner (Appeals) on valuation as was pointed out by Revenue. Therefore to keep the appeal pending in Tribunal is unwarranted.
In the result, all the stay applications and appeals are dismissed.
(Dictated & pronounced in the open court)