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2014 (12) TMI 813 - AT - CustomsImport of marble slab - claim of exemption from Basic Excise Duty and SAD under Notification 85/98-Cus dated 05.11.98 as amended by Notification No.41/2002-Cus dated 12.04.2002 and Notification No.40/2002-Cus dated 12.04.2002 - Demand of differential duty - Undervaluation of goods - Confiscation of goods - whether the imported goods were ‘polished marbles’, arising out of manufacturing process undertaken in the factory premises of the exporter in Nepal or the ‘ rough marbles’ - Held that:- Commissioner has not given his findings on the various issues raised and discussed and therefore, the same is non-speaking order and accordingly, we are of the opinion that the matter should be remitted back to the ld.Adjudicating Authority for fresh adjudication after giving his categorical findings on each of the issues raised above. It is made clear that an adequate opportunity of hearing should be granted to the Appellants and copy of the test memo/trade opinion, the seizure memo and any other relied upon documents should be furnished to the Appellants before deciding their case. All issues are kept open and both sides are at liberty to produce evidences in their support. - Decided in favour of assessee.
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