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2016 (12) TMI 964 - CESTAT KOLKATAImposition of penalty u/s 112(a) of the Customs Act, 1962 - whether import of 352.245 MT of Zinc Flux Skimmings was ordered by the Appellant? - Held that: - It is observed from the findings portion of Order-in-Original dated 25.01.2006 that Adjudicating authority has heavily relied upon this statement dated 19.08.2003 of Shri Mustafa Seikh which was not a relied upon document in the show cause notice. Ld.AR appearing on behalf of the Revenue also could not indicate whether a copy of this statement, relied upon in the Adjudication order, was provided to the Appellant - matter is remanded to the Adjudicating authority with the direction to supply copies of statement dated 19.08.2003 of Shri Mustafa Seikh to the Appellant and also all other documents relied upon in the adjudication order dated 25.01.2006 which were not relied upon in the show cause notice - appeal allowed by way of remand.
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