TMI Blog2008 (12) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... dal, Consultant, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. After hearing Shri J.P. Khaitan, learned Senior Advocate for the Applicants/Appellants and Shri K.M. Mondal, learned Consultant for the Department for some time, we find that both sides are agreeable for remanding the case for fresh adjudication by the Adjudicating Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prevailing during the entire impugned period has been applied by the Adjudicating Commissioner. 5. Both sides also agree that the question of limitation and even application of the extended period of limitation cannot be decided without even having the relevant dates of bills of entry and the dates of payment of duty. The Bench is at a loss to find that the High Powered Committee on Disputes w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court. It is really strange that a duty demand under the Customs Act running over 4 crores of rupees has been confirmed and an equal penalty of over 4 crores has been imposed on a public sector undertaking belonging to the Government of India without even having the details of the bills of entry under which the imports have taken place. Without the basic facts such as the date of import, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not been able to do so raises a grave doubt on the so-called computerization agenda of the Central Board of Excise and Customs. Secondly, if the Appellant Public Sector Unit did not furnish the details of imports and did not submit the copies of the documents, nothing prevented the Customs Department from undertaking a search of the company premises and seizing the necessary records and even pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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