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2015 (12) TMI 65 - AT - CustomsRequest for re-import of machines duty free under Notification No. 158/95 dated 14.11.1995 - Held that:- Order of the Dy. Commissioner is very cryptic. It appears that he gave a personal hearing to the appellant but does not record the details of the personal hearing. He brushed aside the details of personal hearing by making a short statement in his order to the effect that ‘party appeared for personal hearing’. He has not given details of the evidence produced by the appellant in support of their case. Further, even the order of Commissioner (Appeals) is equally cryptic and almost non-speaking. Order of Commissioner does not bring upon record, the various evidences available with the appellant to support their case. Being a very old case, we proceed to decide the matter on the basis of evidence on record. - order of the Dy. Commissioner does not indicate how the identity of the machine could not be established when some marks and numbers have been found on plates on the burnt machines as indicated in the examination report above. It is also not on record whether the Dy. Commissioner made an attempt to verify from the Central Excise Authorities in whose jurisdiction the machines were got repaired by the manufacturer - Revenue has not made any contention that other identical machines were exported to the same buyer and therefore there could be some confusion whether same machines were re-imported. - Impugned order is set aside - Decided in favour of assessee.
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