VARANASI ISPAT UDYOG Vs. COMMISSIONER OF CUS., PATNA

JUDGEMENT

(1.) HEARD the learned J.D.R. The appellants are not represented. The learned Advocate has sent a request of adjournment. The matter was part -heard earlier and the learned Advocate was directed to bring a copy of the Honble Patna High Courts Order dated 5 -5 -2005 in Civil Writ Jurisdiction Case No. 8820/2001 [2006 (199) E.L.T. 224 (Pat.)]. We have since perused the said Order of the Honble Patna High Court and we find that vide our Order No. A -175/KOL/08 dated 29 -1 -2008 (Cus. App. No. 84/2005), in the case of CC, Patna v. Bharat International the matter has already been remanded to the Adjudicating Commissioner to decide the same afresh in the light of the cited decision of the Honble Patna High Court. As such, relying on the Order dated 29 -1 -2008 in the said case in which the learned Advocate had himself appeared, the present matter can also be disposed off and hence, we decline to accede to the request of adjournment and take up the appeal for disposal.

(2.) WE have considered the submission of the learned J.D.R. including the grounds taken in the appeal. We have noted in the earlier Order of the Honble Bench Patna High Courts dated 29 -1 -2008 cited above, that the Order passed by the jurisdictional Commissioner in that case granting exemption from SAD for the period prior to 29 -9 -2000 in respect of vanaspati imported from Nepal, was contrary to the Order of the Honble High Court of Patna dated 4 -5 -2005 cited above. In the present case, the authorities below have held that SAD is payable in respect of vanaspati imported from Nepal. As such, the impugned Order is in conformity with the Order of the Honble High Court of Patna dated 4 -5 -2005. As such, the appeal filed by the appellants is not maintainable and the same is dismissed.