2012 (6) TMI 173

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..... osit of an amount of Rs.3,33,10,482/- along with interest and penalties imposed by the adjudicating authority.   2. Heard both sides and perused records.   3. The issue involved in this case is regarding the discharge of duty liability on the aviation turbine fuel cleared by the appellant during the period September 2004 to April 2005.   4. After hearing both sides for some time .....

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..... icating authority has erred in not appreciating the same in proper perspective. It is his submission that if they are given another chance they will be able to explain all the clearances made by them during the period and their second plea of the goods being exported due to loading in international flights, also needs to be demonstrated.   6. Ld. SDR submits that the appellant did not produc .....

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..... et the adjudicating authority to do the exercise. Accordingly, in the interest of justice, we find that the issue needs to be reconsidered by the adjudicating authority. In view of the foregoing, without expressing any opinion on the merits of the case and keeping all the issues open, we set aside the impugned order and remit the matter back to the adjudicating authority to reconsider the issue af .....

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