9911796707
TMI Blog1998 (8) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. As we find that the matter has to be remanded back to the original authority, we grant stay and take up the appeals for disposal. The delay in filing the supplementary appeal, being procedural, the same is condoned. 2. The appellants herein availed of exemption under Notification No. 64/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all produce the extract of such account duly certified by the manufacturer evidencing receipt of the said imported goods in the premises of the factory within a period of 3 months from the date of importation or such extended period as the Asstt. Collector may allow. In these cases, the jurisdictional Asstt. Commissioner of Customs issued orders enforcing the bond on the ground that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much before the orders of enforcement in these cases they had furnished the certificate of consumption duly endorsed by the jurisdictional Supdt. of Central Excise to the Customs House. The Asstt. Commissioner, however, had not given due consideration to the evidence produced and enforced the bond. 4. Shri A.R.S. Kumar, the ld. DR for the department pointed out that the very basis of the exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants in these cases which should have been extended to them especially in view of the fact that they have written to the Asstt. Commissioner seeking extension. Therefore, the impugned order is set aside and the appeals are remanded to the jurisdictional Asstt. Commissioner of Customs for determining the eligibility to exemption de novo after hearing the appellants in the matter and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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