ORDER
S.L. Peeran, Member (J)
1. The Stay application and appeal are taken up together for disposal as per law. The short question arising in this appeal is as to whether the appellant is required to pay Basis Customs Duty and whether the importer is entitled for concessional rate of duty by availing the benefit of Notification No. 72/2005 Cus. dated 22.7.2005. The Commissioner (A) in the impugned order has followed ratio of this Bench’s Final Order No. 1645/2006 dated 3.10.2006 rendered in the appellant’s own case in respect of identical goods imported from Sri Lanka. He has not granted the benefit of concessional rate of duty under the said Notification on the ground that the appellants have not taken the said ground in their appeal.
2. The Learned Counsel submits that notwithstanding the appellants not taking the ground, it is for the taxing authority to grant all exemptions which is available in law. Even otherwise the ground was legal ground and it could have been considered as the same had been submitted before him at the time of personal hearing. He prays for remand of the matter, so that the Commissioner (A) can reconsider their plea for grant of concessional rate of duty in terms of the Notification.
3. Heard learned JDR who submitted that as the assessee did not take specific grounds to claim the benefit of Notification, therefore, the Commissioner (A) did not deal with this matter.
4. We have carefully considered the submissions. The authorities are required to grant all concessions which are available under the Notification notwithstanding the fact as to whether such claim has been made or not. It is a settled position. In any case, this plea had been raised before him during the course of argument and ought to have been considered. As the same has not been considered, we are of the considered opinion that the matter has to go back to Commissioner (A) for de novo. The Commissioner (A) shall consider the appellant’s prayer for concessional rate of duty in terms of the Notification cited supra.
5. The matter shall be adjudicated within four months from the receipt of this order by following the Principles of Natural Justice. The stay application and appeal are allowed by way of remand to the Commissioner (A).
(Pronounced and dictated in open Court)