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2014 (7) TMI 187 - CESTAT NEW DELHIDuty demand - Clandestine removal of goods - denial of the benefit of Notification No.75/87-CE - Held that:- Commissioner has considered the appellant s plea of duplication and has come to a finding that Annexure D to show cause notice arrived at 630 out of 1060 entries. However, we find that the said annexure D refers to 1312 ACs. As such, we really fail to understand the above observation of the adjudicating authority. Accordingly, we deem it fit to set aside the impugned order and remand the matter to the adjudicating authority for arriving at a finding of quantum of air conditioners alleged to have been removed by the assessee, without payment of duty and to assess their duty liability accordingly. - Decided in favour of assessee.
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