2011 (7) TMI 128

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.....   2. The facts of the case as recoded by the original authority are as follows:-   Special Intelligence and Investigation Branch, Air Cargo Complex, Meenambakkam, Chennai 600 027 intercepted the bills of entry and took up for investigation. On 2.8.2004, the intending agents M/s. Monotech Systems Ltd. Chennai office premise was searched and incriminating documents viz. L.C. Cargo Forwar .....

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..... aging Director of M/s. Monotech Systems Ltd., Chennai vide his statement dated 11.8.2004 and 12.8.2004 has stated the entire goods cannot be treated as a single work station. However, has agreed the value of the hardware as appraised by Chartered Engineer.   3. The respondents had waived show-cause notice and personal hearing and the original authority after taking into account the facts of .....

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..... Further, no satisfactory explanation is forthcoming from the respondents as to how two certificates bearing the same date but different values came to be given by the same Chartered Engineer. Under the circumstances, we set aside the impugned order and allow the appeal of the Revenue and remand the matter to the original authority to decide the matter afresh. While deciding the matter afresh he s .....

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