M/S. GraIn Tec India Ltd. Vs. Cce, Chandigarh - Court Judgment

Excerpt:

.....advocate, prays for withdrawal of the application for cod. it is his submission that when calculated from the date of the receipt of the impugned order, there is no delay in filing the present appeal. considered. the cod application is dismissed as withdrawn.2. the cause title is also amended as prayed for in the misc.application.3. both the sides agreed that the matter relates to the duty liability with regard to the structural and the matter has to be re-examined in the light of the guide lines given by the apex court in the case of cce, jaipur vs man structural ltd ., 2001 (44) rlt 113 (sc). with the consent of both the sides, the matter is also taken up for regular hearing after granting stay. as the matter relates hearing after granting stay. as the matter relates to the duty liability on the structural, we remand this matter to the jurisdictional adjudicating authority who will re-examine the matter in the light of the guidelines given by the apex court in the case of cce, jaipur vs man structural ltd ., referred to above. both the sides would be at liberty to place their respective arguments for disposal of the matter. thus, the appeal is allowed by way of remand. the.....

Judgment:

1. Shri K.K. Anand, advocate, prays for withdrawal of the application for COD. it is his submission that when calculated from the date of the receipt of the impugned order, there is no delay in filing the present appeal. Considered. The COD application is dismissed as withdrawn.

2. The cause title is also amended as prayed for in the misc.

application.

3. Both the sides agreed that the matter relates to the duty liability with regard to the structural and the matter has to be re-examined in the light of the guide lines given by the Apex Court in the case of CCE, Jaipur vs Man Structural Ltd ., 2001 (44) RLT 113 (SC). With the consent of both the sides, the matter is also taken up for regular hearing after granting stay. As the matter relates hearing after granting stay. As the matter relates to the duty liability on the structural, we remand this matter to the jurisdictional adjudicating authority who will re-examine the matter in the light of the guidelines given by the Apex Court in the case of CCE, Jaipur vs Man Structural Ltd ., referred to above. Both the sides would be at liberty to place their respective arguments for disposal of the matter. Thus, the appeal is allowed by way of remand. The stay application is also disposed of in the above terms.