TMI Blog2011 (8) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ion statement. Therefore, we find that the impugned order is not sustainable, hence set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh. - C/583 & C/584/03 C/CO-166 & 167/04 - - - Dated:- 16-8-2011 - Mr. S.S. Kang, Mr. P.R. Chandrasekharan,JJ. Appearance: Shri.Premanand Das, Jt. CDR for appellant Per: S. S. Kang 1. Heard the Ld. SDR. 2. None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs after completion of import of finalization of the assessment. 4. In the present case, the respondents failed to file any reconciliation statement and also not responded to the notice issued by the adjudicating authority for personal hearing. The adjudicating authority held that the goods imported by the respondents are not eligible for project import and the demands were confirmed. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders are not sustainable. The revenue also relied upon the decision of the Hon'ble Supreme Court in the case of Mihir Textiles Ltd., Vs. Collector of Customs, Bombay, reported in 1997 (92) ELT 9 (SC). 6. We find that as per the public notice dated 29/11/89 the importer has to file reconciliation statement within three months from the completion of the import for finalization of the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice issued by the concerned Customs House that the importer has to file reconciliation statement to get the benefit of Project Import and in the present case, the same has been filed before the Commissioner (Appeals) and the Commissioner (Appeals) has not gone into the reconciliation statement. Therefore, we find that the impugned order is not sustainable, hence set aside and the matter is reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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