2011 (1) TMI 31

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..... demand on the factual aspect, we are of the view that such factual aspect should be verified by the original adjudicating authority and the assessees can be given an opportunity to contest the same. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the fact of production/no-production of end-use certificates in respect of .....

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..... ation requires production of end-use certificate from the Assistant Commissioner within a period of six months, which period can be further extended by the Deputy/Assistant Commissioner. 3. Inasmuch as the end-use certificates were not produced by the assessees within a period of six months, proceedings were initiated against them for denial of the benefit of the said Notification. The said no .....

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..... not cover the entire quantities imported by them. Accordingly, he confirmed the demand of duty of Rs.6,38,035.26 on the above ground. 6. The assesee s grievance is that the above issue was not the subject matter of show cause notice, while the Commissioner (Appeals) before confirming the duty on the above ground has not given any opportunity to clarify the issue. 7. Inasmuch as the appella .....

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