TMI Blog2017 (2) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... final assessment - HELD THAT:- There have been factual mistakes in the impugned order. The impugned order wrongly notes that provisional assessments were finalized and the goods were finally assessed. When the goods have not been finally assessed, the findings given in the impugned order cannot be sustained - the impugned order is set aside and the matter is remanded to the Commissioner for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakti Industries Pvt. Ltd. It is on record that on earlier hearings fixed on 4/10.2016, 27.10.2016 no one appeared on behalf of respondent. 3. The brief facts are that the respondent, Ms. Nav Shakti Industries Pvt. Ltd. imported various consignments declaring the goods as printing paper uncoated in reels having not less than 70% mechanical wood pulp by weight of the total fiber content and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sprints as provided in Note 3 of chapter 48 of the Customs Tariff Act, 1975. 3.4 The Revenue thereafter issued the SCN inter-alia demanding differential duty of Rs. 31, 77,162/- along with interest and for imposition of penalty on the respondent importer and others. 3.5 The SCN was adjudicated by Commissioner dropping the proceedings against the respondent appellant and others vide his orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 When the goods have not been finally assessed, the findings given in the impugned order cannot be sustained. Consequently, the impugned order is set aside and the matter is remanded to the Commissioner for denovo adjudication within four months of the receipt of this order after giving fresh opportunity of personal hearing and submissions of documents to both the sides. 6. In the result the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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