ORCHID EXPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal under Section 35G of the Central Excise Act, 1944 (for short, 'the Act of 1944'), calls in question the common final order dated 28.02.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Hyderabad, in so far as it pertains to Appeal No.E/41/2009.

(2.) The appellant is the assessee who filed the subject appeal before the Tribunal. Therein, its grievance was as to the Order-in-Original dated 17.09.2008 of the Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate, in so far as an opportunity of crossexamination was denied to it before the passing thereof. By the order under appeal, the Tribunal set aside the impugned Order-in-Original and remanded the matter to the adjudicating authority to enable it to follow the law laid down by the Punjab and Haryana High Court and the Chattisgarh High Court in the context of Section 9D of the Act of 1944. The present appeal is preferred on the ground that the Tribunal was not justified in remanding the matter to the adjudicating authority.

(3.) We however find that, in para 3 of the order dated 28.02.2019, the Tribunal recorded that the learned counsel appearing for the appellant himself suggested that the matter should be remanded back to the adjudicating authority to follow the provisions of Section 9D of the Act of 1944.