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2017 (10) TMI 1365 - TELANGANA AND ANDHRA PRADESH HIGH COURTClandestine removal - it was alleged that 504 personal computers were cleared without payment of duty - Held that:- It is seen from the original order as well as the order passed in appeal on the finding that there was clearance without payment of duty, was not based upon concrete material. Invoices are now produced. If these records had been produced before the Adjudicating Officer, probably the Adjudicating Officer could not have come to the conclusion that he did. The impugned order is set aside insofar as the same relates to the rejection of the claim of the appellant and the matter is remanded back to the Adjudicating Officer for a fresh consideration - appeal allowed by way of remand.
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