HARIPRIYA TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These appeals are directed against the common order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench Bangalore (the "Tribunal" for short), in Appeal Nos. E/C/ST 1659 to 1663 of 2010, dated 15-3-2012. By the impugned order, the Tribunal has remanded the matter to the Adjudicating Authority for de novo consideration of the issues raised in the light of new facts and also for adjudication of certain issues raised for the first time before the Tribunal by both the Appellant and the Respondents.

(2.) In these appeals before us, the Appellant takes exception to only one paragraph of the impugned order, i.e. paragraph 7.1, wherein, the Tribunal has concluded that the First Secretary (Commerce) is a competent authority to furnish authentic trade information from ASEAN countries.

(3.) Sh. Gupta, learned Senior Counsel appearing for the Appellant, would submit that the Tribunal, while remanding the matter to the Adjudicating Authority, ought not to have drawn any conclusion in respect of the First Secretary (Commerce) being an authority competent to furnish authentic trade information from ASEAN countries. The said issue should have been kept open, along with the other issues raised for the first time before the Tribunal, for the fresh consideration by the Adjudicating Authority in light of the submissions that may be made before it by the Appellant, Taking into consideration this particular aspect of the matter, vide order dated 23-11-2012, we had issued notice to the Respondents.