TMI Blog2002 (12) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ittee 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 (Appeals) and is also placed before us. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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 deregistration of the contract and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 for fresh decision in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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