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2016 (12) TMI 74 - CESTAT MUMBAI

2016 (12) TMI 74 - CESTAT MUMBAI - TMI - Valuation of imported, old and used cranes - confiscation due to mis-declaration of value and consequent penalties - cross-examination - principles of natural justice - Held that: - the adjudicating authority was in error and more so after the law which is settled by the Hon’ble Apex Court in the case of Andaman Timber Industries vs. CCE Kolkata II [2015 (10) TMI 442 - SUPREME COURT]. The Apex Court in the said judgement has categorically held that princi .....

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actual matrix and comes to a conclusion after allowing the cross-examination as sought for by appellants. Since the matters are old, we direct adjudicating authority to dispose of the issue preferably within a period of six months from the date of receipt of the certified copy of this order. Needless to state that adjudicating authority will follow the principles of natural justice before arriving at any conclusion - appeal allowed by way of remand. - C/88533, 88534, 89370, 88966, 89341/14 - A/9 .....

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ation in these appeals is regarding valuation of old and used cranes imported by M/s. Banarasi Paper & Synthetics Pvt. Ltd., and confiscation due to mis-declaration of value and consequent penalties on M/s. Banarasi Paper & Synthetics Pvt. Ltd., and others. 5. Learned Counsel would draw our attention to the order-in-original and various documents. It is his submission that appellants have specifically sought cross-examination of various people to ascertain the truth as to how the valuati .....

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ts that the matter be remanded to adjudicating authority as was done by the Bench in the case of Crown Lifters - 2015 (328) ELT 590. 6. Learned D.R. on the other hand, would submit that the facts in the case in hand are totally different than the facts that were in Crown Lifters (supra) case. He would submit that in the case in hand there is a finding that the load value certificates are not prepared and they were manipulated. 7. On consideration of the submissions made by both sides and perusal .....

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