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2013 (9) TMI 544 - CESTAT AHMEDABADPayment of differential duty - issue involved in the case was regarding the demand of duty on the ground that crude oil was allowed to be cleared without payment of duty but actually the assessee had not been able to produce the correct reconciliation to show that they had cleared crude oil of interface - Held that:- The issue needed to be decided on the factual matrix by the adjudicating authority after considering all the evidences that may be produced by the appellant before him at the time of hearing in denovo proceedings – order set aside – matter remitted back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice – decided in favour of assessee.
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