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TMI Blog2011 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ds on the basis of DOV data as also chartered engineer s certificate - Accordingly the original adjudicating authority enhanced the value, confiscating the goods for non production of licence - Assessee submitted that the impugned order stands passed by the Commissioner (Appeals) without application of mind and without hearing the pleas advanced before him - It is also the grievance of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice versa PER: ARCHANA WADHAWA Against the same impugned order passed by the Commissioner (Appeals), appeal stands filed by the Revenue as also by the assessee. As such a common order is being passed. 3. As per the facts on records, the appellants imported 146 pcs of old and used complete photocopier incorporating optical system low speed and medium speed and 16 pcs tonner at the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penalty. 6. After hearing both sides, we note that the Commissioner (Appeals) has observed that I find that the appellant have not contested at any stage of adjudication proceeding that the said goods were not restricted nor they had contested the value of the said goods. 7. Learned Advocate for the appellants draws out attention to the order in original as also appeal memo filed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the adjudicating authority while enhancing the value had not provided the chartered engineer s certificate to the appellants. As such, there was violation of principle of natural justice at the original authority stage. We accordingly, set aside the impugned order and remand the matter to the original authority for de novo decision after supplying the chartered engineer s certificate to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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