9911796707
TMI Blog1999 (11) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Ashtana, Member (T)]. This appeal arises out of Order-in-Appeal Nos. C. Cus. 1257 1258/98, dt. 14-12-98 passed by Commissioner (Appeals) wherein the duty confirmation in the order-in-original on certain softwares imported by appellants has been confirmed. 2. Vide Misc. Application in this appeal moved by Revenue, they seek additional arguments in the form of parawise comments of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted that evidence on record was not sufficient to arrive at a clear cut conclusion on this issue. Hence, these Misc. applications for additional submissions/evidences have now been accepted and taken on record. 7. Heard Shri S.R. Narayanan, ld. Consultant for appellants who submits that in view of technical opinion of highly qualified Head of Deptt. of Indian Institute of Technology, Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (108) E.L.T. 321 (S.C.)] of the Apex Court judgment. 9. Ld. DR on the other hand submits that detailed parawise comments are now available from the Custom House, Air Commissionerate on this issue. 10. We have carefully considered these submissions and records of the case. We find that the issue concerns appreciation of detailed technical facts associated with the nature of software imported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority is directed to reconsider the matter after giving a suitable opportunity to the appellants by way of personal hearing and then proceed to pass a speaking order after consideration of the information now available on record. Orders impugned are therefore set aside and the matter remanded to the original authority with above directions. Since the matter involves high revenue, the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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