C/10886/2016 — Mps Wood Products Pvt Ltd vs Kandla

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO.1

Customs Appeal No. 10886 of 2016 (Arising out of OIA No. KDL-CUSTM-000-APP-089-15-16 dated 12.02.2016 passed by Commissioner of Customs (Appeals) - Ahmeadabad)

MPS Wood Products Pvt. Ltd. ...Appellant Survey No. 209/210, NH 8-A, Near Ambica Transport Naga, Mithi Rohar, Gandidham

VERSUS C.C. Kandla ...Respondent New Customs Building, Near Balaji Temple,
Kandla- Gujarat-370210

WITH Customs Appeal No. 10887 of 2016 (Arising out of OIA No. KDL-CUSTM-000-APP-089-15-16 dated 12.02.2016 passed by Commissioner of Customs (Appeals) - Ahmeadabad)

Sanjeev Gupta ...Appellant Director, M/s MPS Wood Products Pvt. Ltd. Survey No. 209/210, NH 8-A, Near Ambica Transport Naga, Mithi Rohar, Gandidham

VERSUS C.C. Kandla ...Respondent New Customs Building, Near Balaji Temple,
Kandla- Gujarat-370210

APPEARANCE: Shri Hardik Modh, Advocate appeared for the Appellant Shri Aakash Singh, Superintendent (AR) appeared for the Respondent

CORAM: HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL)
HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

FINAL ORDER NO. 10401-10402 /2026 DATE OF HEARING: 06.07.2026 DATE OF DECISION:06.07.2026 SOMESH ARORA:

      We have heard the matter.

H, MEMBER (TECHNICAL)

FINAL ORDER NO. 10401-10402 /2026 DATE OF HEARING: 06.07.2026 DATE OF DECISION:06.07.2026 SOMESH ARORA:

      We have heard the matter.  The learned advocate is  aggrieved 

by the fact that the duty demand which is confirmed at about Rs. 5 Lakh, at the level of original adjudicating authority has arbitrarily been enhanced by the Learned Commissioner (Appeals) to Rs. 26 lakhs approx without giving proper reasoning. He takes us to para 11 and 12 of the impugned order to indicate that the detailed reasoning and reasons for enhanced duty demand have not
been given anywhere in the order and also various submissions made by them, have not been entertained. Learned AR

2 | P a g e C / 1 0 8 8 6 - 1 0 8 8 7 / 2 0 1 6

after having gone through the paras tries to defend the order stating that the same was duly reviewed but it is of no consequence to us because it is the Appellate Authority which has to give proper reasoning, same is absent. The matter is remanded to Commissioner (Appeals) to give proper reasoning including on all the submissions made or to be made by the appellant. Appeal allowed by way of remand.
(Dictated & Pronounced in the open court)

(SOMESH ARORA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Neha