TMI Blog2017 (9) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the ld. Counsel on behalf of the appellants - The matter is remanded to the Adjudicating Authority to decide afresh after considering the facts and the case laws after observing the principles of natural justice - appeal allowed by way of remand. - C/256/10 - FO/A/75675/2017 - Dated:- 19-4-2017 - Shri P.K. Choudhary, Member(Judicial) Shri Sukhendu Bhattacharjee, Advocate for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rejected as barred by limitation. On appeal lower appellate authority upheld the Order-in-Original and rejected the appeal. Hence the present appeal. 2. Ld. Advocate appearing on behalf of the appellant company contended that the goods have to be physically present before the proper officer for assessment of duty, as only when the goods are physically present, order for clearance and loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtant for the purpose of refund of deposit as claimed by the appellant. The ld. Counsel also relied upon the following decisions of the Tribunal and Hon ble Gujarat High Court:- (a) Star Textile Engg. Works Ltd. v. Collector of Customs, Bombay [1985 (22) E.L.T. 552 (Tribunal)] (b) I.T.C. Ltd. v. Commisioner of Customs, Calcutta [1999 (113) E.L.T. 213 (Tribunal)] (c) Swastik Sani ..... X X X X Extracts X X X X X X X X Extracts X X X X
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