RANK INTERNATIONAL Vs. THE COMMISSIONER

JUDGEMENT

(1.) Aggrieved by the order passed by the Customs, Excise & Service Tax Appellate Tribunal in dismissing the appeal filed by the appellant/importer, the appellant/importer is before this Court by filing the present appeal by raising the following questions of law :-

(2.) The facts, as could be culled out from the records, is that the appellant/importer imported Computerised Embroidery Pattern Making Machine with Plotter under Bill of Entry No.323944 dated 5.6.03 and cleared the goods availing the benefit of exemption under notification No.21/02 dated 1.3.02, whereby countervailing duty, cess and SID were not levied. The DRI took up investigation of the matter after a period of time and after investigating the matter, issued a show cause notice dated 28.2.05 calling upon the importer/appellant to pay differential duty, but for the benefit of the above notification, and such show cause notice was issued in terms of proviso to Section 28 (1) of the Customs Act. The show cause notice, inter alia, demanded for confiscation of the imported goods, penalty and interest.

(3.) The Joint Commissioner of Customs passed an order at the first instance on 29.11.05 confirming the demand made in the show cause notice together with interest and penalty. In the appeal filed by the appellant/importer, the Commissioner (Appeals) confirmed the order of the Joint Commissioner by order dated 27.6.06. The appellant/importer pursued the matter before the Tribunal and the Tribunal, by order dated 30.4.07, set aside the order of the appellate authority vide a common order relating to several imports and remanded the matter back to the Commissioner of Customs, Tuticorin, to examine afresh, to avoid multiplicity of proceedings and to maintain consistency in the findings.