COMMISSIONER OF CUSTOMS, HYDERABAD Vs. JAYANT R. PATEL

JUDGEMENT

(1.) THE Commissioner of Customs and Central Excise, Hyderabad vide Order -in -Original No. Cus. 3/96, dated 11 -3 -1996 ordered inter alia :

(2.) (a) In an appeal before the Honble CEGAT, Madras, Shri Jayant Patel contested, inter alia, the proposed collection of the storage charges. The Tribunal vide their order No. 1516/96, dated 2 -9 -1996 [1997 (89) E.L.T. 164 (Tri.)], in so far as the matter relating to storage charges is concerned, held that there was no point in the show cause notice that the appellant has to pay the storage charges and that the Adjudicating authority should not have given any finding in this regard. The Tribunal, therefore, directed the Commissioner of Customs and Central Excise, Hyderabad, to look into this aspect and make appropriate orders in this behalf.

(3.) REVENUE has filed this appeal on the ground that -