9911796707
TMI Blog1996 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... Manager, which is as under : This is in reference to your query pertaining to the year of manufacture of Toyota Corona vehicle bearing the following details : Model Name : Toyota Corona 2.0D Model Code : CT170R-AEMMS Chasis No : CT 170-0029272 Engine No : 1516282 In this regard, we regret our fax dated 18th July, 1996 for mentioning manufacturing year 1996, the actual date of manufacture of the above vehicle is 7th June, 1990. As desired by you, we are arranging to fax this information directly to Custom House, Madras as also to the Japanese Consulate. We do hope you find above to your satisfaction. The second document which is sought to be produced is a letter dated 29-8-1996 which is at page 3 of the paper book which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese two documents will be the best evidence which will show the year of manufacture. In this view of the matter we allow the production of these two documents as additional evidence. As far as the third document is concerned we find that the above information only confirms the retail price of cars of similar models in Japan in 1990. It is signed by the Manager and it is not clear as to what is meant by the words `most similar model . In view of the FAX information furnished therein we are of the view that this letter at this stage cannot be allowed to be produced. Therefore we reject the prayer for allowing this letter dated 26th December, 1995 to be brought on record as additional evidence. At this juncture the learned Advocate stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... car in question in the light of the above two letters and the other available evidences in record after necessary enquiries are made by the Department in this regard as they deem fit. At this juncture the learned Advocate Shri Radhakrishnan stated that ultimately if the year of manufacture is found to be 1994, then the appellant is not questioning the validity of the order. The learned adjudicating authority during the de novo adjudication proceedings should take note of the above facts which are recorded by us in the above order. Accordingly the appeal filed by the appellants is allowed by way of remand on the above terms. 5. As far as the appeal of the Department is concerned the learned SDR referred to the grounds of appeal and he dre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
