2016 (12) TMI 697

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..... aid contract, therefore we do not find any infirmity in the impugned order, whereby it was directed to produce the end use certificate as required under the notification. In this scenario, we are of the view that the matter needs to be remanded to original authority to pass a fresh order by taking into account the observations of the findings given by the Commissioner(Appeals) - Appeal is allowed .....

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..... ibed in the said Notification No. 132/94-Cus dated 20.06.1994 inasmuch as the benefit of the said notification is available to those goods which are specified in the table given in the notification when imported into India in connection with petroleum operations to be undertaken under the contract entered into by Government of India foreign company or companies and no foreign exchange remittance .....

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..... appellant to produce the said certificate, being aggrieved by the impugned order, appellant filed this appeal. 2. Shri Prasad Paranjape, Ld. Counsel for the appellant submits that the original order was passed without any hearing, despite the appellant sought time for filing the reply personal hearing. Thus the original authority has not followed the principles of natural justice. It is furt .....

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..... he appellant is entitled to the exemption Notification No. 132/94-Cus and adhoc exemption order 17/2004. However, he directed the original authority to verify the certificate to be produced by the appellant. On going through notification we find that in the notification the following conditions is provided - Provided that a certificate is produced in each case to the Assistant Collector of Cus .....

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..... djudicating authority for passing a fresh denovo adjudication order. Needles to say that the appellant shall be given sufficient opportunity of personal hearing. Being the matter pertaining to the year 2005, we expect early disposal of the matter in denovo adjudication. Appeal is allowed by way of remand to the Original Adjudicating Authority. (Pronounced in Court on (15/11/16) - - TaxTMI .....

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