9911796707
TMI Blog2008 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... wanathan, Advocate, C. Athish Dipankar Ray, Advocate and Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. All the applications, barring one, are by the Commissioner of Customs, Tuticorin and are seeking a modification of Final Order No. 507-560/07, dated 30-4-2007 [since reported as Vijay Embroideries v. Commissioner of Customs, Tuticorin - 2007 (216) E.L.T. 258 (Tri.-Chennai)] passed by this Bench in a batch of appeals filed by importers of machines declared as Computerised Embroidery Pattern-making Machine with Plotter . We had set aside the impugned orders and remanded the cases to adjudicating authorities for de novo adjudication. Our order contained a specific direction to the authorities t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbly prayed that Hon ble Tribunal may be pleased to modify the directions and to pass orders directing the jurisdictional Customs or Central Excise Officers, where the imported machines are lying/located or Directorate of Revenue Intelligence, to inspect the machines along with the officers from Central Machine Tools Institute, Bangalore or any other Central Government agency with appropriate conditions as deem fit to inspect the machines in running conditions and thus render justice. Learned SDR has reiterated the above facts and circumstances and has prayed for appropriate modification of the final order. Learned counsel/consultants have pointed out that the Central Machine Tools Institute may not be competent/equipped to inspect the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to raise their grievance before the adjudicating authority who has already been directed to undertake de novo adjudication on all issues after inspection of the machines. In this view of the matter, the application filed by M/s. Silver Stitch is dismissed. 3. The applications filed by the Commissioner are allowed and para 8 of the final order is recast as follows :- 8. For the reasons already noted, we would remand these cases to the adjudicating authorities for fresh decision on all issues. Those authorities have got to get the machines-in-operation (running condition) inspected through their counterparts at the places where the machines are located as also by competent experts from the Central Machine Tools Institute, Bangalore or TE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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