9911796707
TMI Blog2002 (12) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... have obtained clearance from the Committee of Secretaries to proceed with the appeal. We, therefore, take up the stay application for hearing. 2. After hearing both sides for sometime, we found that it was possible to decide the appeal itself as the reconciliation statement, non production of which resulted in confirmation of demand, has been shown to have been filed before the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods, indicating the details of the goods imported together with documentary proof of value and quantity of the imported goods as also any other documents that may be required by the proper officer for finalisation of the contract. Since the importers failed to submit such reconciliation statement along with the relevant documents, show cause notice dated 19-1-2001 was issued proposing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the lower Appellate Authority and also placed before us, we are of the view that the entire issue requires to be looked into afresh. This is the route followed by us in an identical situation in the case of M/s. Sunflag Iron & Steel Co. Ltd. v CC, Mumbai (Order Nos. CI/2071-72/WZB/2002, dated 29-7-2002). We, therefore, set aside the impugned order and remand the case to the original authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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