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2009 (6) TMI 557 - CESTAT, MUMBAIDemand- The appellants have set up a power generation plant based on a Non-conventional energy source at Sri Ganganagar, Rajasthan and for that purpose the appellants imported a Steam Turbine vide Bill of Entry dated 19-2-2003, under Project Imports, and the Bill of Entry was provisionally assessed under Heading No. 98.01 and the same was sought to be finalised on 25-2-2004. The provisional assessment was resorted for the purpose of seeking post importation evidence of installation of the said goods at the site and was finalized after the required installation certificate was produced before the Deputy Commissioner of Customs. Held that- the final assessment in the matter was to be completed, the question of resorting to recovery of the alleged dues cannot arise and in that regard the appellants are justified in contending that merely on the basis of order dated 5-8-05 passed by the Commissioner (Appeals), the Department could not have taken steps to recover the dues.The impugned order is hereby set aside along with consequential relief. The appeal accordingly stands disposed of.
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