Remanded
Rakesh Wadhwan v. Acc Mumbai
CESTATC/317/2012
Case brief
AI extract
What is this about?
The Customs, Excise and Service Tax Appellate Tribunal, Mumbai Bench, set aside an order denying tax exemption and remanded the matter to the original authority. The court held that the impugned order lacked a finding on the jurisdiction to issue the show-cause notice, necessitating a remand as per settled law.
What did the court decide?
The impugned order setting aside exemption under Notification No. 21/2002-Cus was set aside and the case remanded to the Commissioner of Customs to decide the issue of jurisdiction.