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2014 (10) TMI 827 - CESTAT MUMBAIExemption Notification No. 52/2003-Cus. - Confiscation of goods - Imposition of penalty - Held that:- Import of duty free machines and clearance thereof in DTA after use, Notification No. 22/2003-C.E. does not apply. Therefore all the findings of the ld. Commissioner on the issue of applicability of Notification No. 22/2003-C.E. is not relevant. In view of our above observations, this is a fit case for remand, accordingly the matter in respect of all the present appellants is remanded to the Adjudicating Authority for passing a fresh order and while passing such order, the Authority is directed to first ascertain the date of clearance of the machines from EOU to DTA so that depreciated value can be correctly determined. The Adjudicating Authority in de novo proceeding also required to ensure the correctness of the appellant’s claim regarding time and amount of payment of duty paid on said machines. - Matter remanded back - Decided in favour of assessee.
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