COMMISSIONER OF CENTRAL EXCISE Vs. URISON COSMETICS LTD.

JUDGEMENT

(1.) THIS appeal is by the Revenue against Order -in -Appeal No. CC(A)/135/ACU/D -I/2005 dated 22.3.2005 wherein the Commissioner (Appeals) has set aside the Order -in -Original, vide which the refund claim of the respondents was set aside.

(2.) THE relevant facts that arise for consideration are that the respondents herein imported Dental Micrometer. The Respondents cleared the goods after completing the formalities. Subsequently the respondents filed a refund claim of Rs. 94,842/ - with the authorities on the ground that they had forgotten to claim the exemption of CVD under notification No. 10/2003(CE). The said refund claim was rejected by the adjudicating authority vide his letter dated 17.6.2003, directing the respondent to prefer an appeal against the finally assessed Bill of Entry. Aggrieved by the said order the respondents preferred an appeal and the Commissioner (Appeals) allowed the appeal and directed the adjudicating authority to decide the case on merits. Hence, this appeal by the department.

(3.) THE learned D.R. submits that the Commissioner (Appeals) has erred in allowing the appeal, as the respondents had failed to avail the benefit of the notification in the Bill of entry. By not claiming the benefit of Notification the respondents Bill of Entry has been correctly been assessed by the assessing officer. He also relies upon the judgment of the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. v. C.C. (Preventive) 2004 (172) ELT 145 (SC).