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2017 (5) TMI 1185 - CESTAT NEW DELHIShort shipment/export of Concentrates (goods) of the certain quantity of the zinc and lead concentrate with reference to the goods cleared from the factory for export under Bond - demand - Held that: - the impugned order has raised a new issue saying that there may be possibility that the goods cleared under these ARE-1s have been diverted. This observation is mentioned in the impugned order in respect of four ARE-I mentioned in the table in para 21 of the impugned order - appellant states that all the evidences for export of the subject goods are available with them - the matter deserves to be remanded to Commissioner for fresh adjudication, where the appellant shall be given opportunity of personal hearing and submission of relevant documents to prove the fact of export of goods - appeal allowed by way of remand.
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