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2013 (10) TMI 1100 - CESTAT CHENNAIAnti dumping duty - Import of injection moulding machines - Import of 2 injection moulding machines treated as import of 3 injection moulding machines - Penalty u/s 114A and 114AA - Commissioner set aside penalty - Held that:- all the parts of both the Bills of Entry would show that the respondents imported parts of three injection moulding machines of model numbers PS-TECH 1300, PS-TECH 1600 and PS-TECH 2200 from M/s. Ningo Beston Mechanical Technology Co. Ltd., China. The case of the Revenue on the basis of e-mail communications, examination of the parts of machines along with statements, the bifurcation of imports is for the purpose of evading payment of anti-dumping duty - Commissioner (Appeals) merely proceeded on the basis of Chartered Engineer's certificate and the fact that the respondent was registered with the Central Excise authorities. It is observed that even after clubbing of the imported goods under both the Bills of Entry, the full and complete set of machine did not emerge. It has not considered the case of the Revenue about the application of Rule 2(a) of the General Interpretative Rules and other Notes of Chapter as stated in the show-cause notice - It is settled principles of law that while passing the order the authority must record the reasons, links between the materials on which certain conclusion are based and the actual conclusion. Recording of the reasons without considering the submissions of the parties is vague. Reasons must be adequate and proper, it must be sufficient, clear, explicit and based on the materials on records. In the present case, both the authorities below did not consider the materials on record insofar as the allegations in the show-cause notice and the submissions of the importer - matter remanded back - Decided in favour of Revenue.
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