MANU TILING COMPANY P. LTD. Vs. CCE

JUDGEMENT

(1.) This appeal has been directed by the appellants against the impugned order -in -appeal vide which the Commissioner (Appeals) has affirmed the order -in -original passed by the Joint Commissioner confirming the customs duty along with the redemption fine and penalty, as detailed therein.

(2.) The learned counsel has contended that the impugned order has been passed in violation of the direction given by the Tribunal in its earlier remand order dated 19.4.2002. According to the learned counsel, in the said remand order, the Tribunal had directed the Commissioner (Appeals) to decide the matter on merits in accordance with the principles of law and natural justice and having regard to the Tribunal's decision in the case of Vishal Footwear Ltd. vs CCE, New Delhi, 1999 (114) ELT 60. But the Commissioner (Appeals) has not followed this direction and decided the matter against the appellants by observing that the Board's Circular dated 6.8.1997 is binding on him, though in para 3 of the impugned order he has conceded that by following the ratio of the law laid down in the case of Vishal Footwear Ltd., supra, the confirmation of the Customs duty by the adjudicating authority would not be sustainable. Therefore, the impugned order deserves to be set aside.

(3.) On the other hand, the learned JDR, has reiterated the correctness of the impugned order and laid much stress on the Board's Circular dated 6.8.1997.