9911796707
TMI Blog2014 (12) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s Shree Balaji Industries, Nepal under seven Bills of Entry, namely, 199/04 dt.12.01.2004, 6/04 dt.01.01.2004, 5144/03 dt. 26.12.2003, 4216/03 dated 06.11.2003, 4166/03 dt.03.11.2003, 4165/03 dt. 03.11.2003 & 4047/03 dated 23.10.2003, valued at Rs. 27,60,962/- declaring the said goods as 'Polished Marble Slabs' from Nepal and availed full exemption from Basic Excise Duty and SAD under Notification 85/98-Cus dated 05.11.98 as amended by Notification No.41/2002-Cus dated 12.04.2002 and Notification No.40/2002-Cus dated 12.04.2002. Acting on the intelligence that the said assessee is engaged in importing the rough marble of third country origin from Nepal in the guise of 'Polished Marble Slabs' and wrongly availing the benefit of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Pradeep Agarwal and Shri Mahabir Prasad Agarwal. Being aggrieved with this Order, the Appellants have filed the present Appeals to this Forum. 4. Ld. Consultant appearing for the Appellants, submitted that the Appellants in this case had submitted all the necessary documents, inter-alia : (i) Process flow chart of marble slabs , (ii) Cost sheet for marble slabs , (iii) Certificate from the Federation of Nepalese Chambers of Commerce and Industry to the effect that the goods Exported from Nepal were polished marble slabs, (iv) Documents towards import of rough marb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade nor the samples got tested/trade opinion obtained. He submitted that merely on the basis of the letter written by one of the Director of the Importing Firm that the imported goods are polished marble slabs, is not established especially when the said Director in his three consecutive statements dated 05.02.2004, 06.02.2004 and 12.02.2004, categorically denied to have imported any polished marble slabs in the above seven consignments from Nepal via Panitanki, L. C. S.. It is his submission that that the impugned letters were got written in the Office of the DRI as dictated by the DRI Officials and therefore, they were not having any evidential value. 5. Per contra, the ld. Spl.Counsel appearing for the Revenue, submitted that the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured in the factory in Nepal and therefore, the imported goods were not eligible for benefit of Notification No.40/2002-Cus and 41/2002-Cus both dated 12.04.2002. While holding so, he mainly relied on the letters of Shri Pradeep Agarwal, one of the Director of the Importing Firm accepting that the imported goods were not the polished marbles and that he agreed to pay the differential duty. The ld. Commissioner also observed that the Exports Certificate did not mention the details of the manufacturing to arrive as to whether the imported goods of third country origin were actually manufactured in Nepal. 6.2 The ld.Consultant has produced the impugned Exports Certificate before this Bench, which shows that the manufacturing activity c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order of the ld.Commissioner has not given his findings on the various issues raised and discussed above and therefore, the same is non-speaking order and accordingly, we are of the opinion that the matter should be remitted back to the ld.Adjudicating Authority for fresh adjudication after giving his categorical findings on each of the issues raised above. It is made clear that an adequate opportunity of hearing should be granted to the Appellants and copy of the test memo/trade opinion, the seizure memo and any other relied upon documents should be furnished to the Appellants before deciding their case. All issues are kept open and both sides are at liberty to produce evidences in their support. 7. In the results, all the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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