COMMISSIONER OF CUSTOMS Vs. SAJAWAT INDUSTRIES LTD.

JUDGEMENT

(1.) The revenue has come up in this appeal challenging the order of remand passed by the CESTAT in Customs Appeal No. 207 and 208 of 2002 in Final Order Nos. 1315 & 1316 of 2006, dated 27-6-2006, 2007 (219) E.L.T. 246 (Tri.- Bang.) wherein the Tribunal has remitted the matter to the adjudicating authority for recalculation of the duty liability payable by the assessee by taking into account the export obligation as already fulfilled and also effective rate of customs duty. While remanding the matter, in view of setting aside of the order of the adjudicating authority, the Tribunal has also set aside the penalty and interest levied on the Managing Director of the company. This order is called in question in this appeal.

(2.) Though the matter is admitted to consider the following substantial questions of law,

(3.) Whether the adjudicating authority was correct in applying the tariff duty at the rate of 65% or the rate of duty was leviable at the rate of 25% on the ground that Notification No. 61/94, dated 1-3-94 would be the effective rate of duty?