2011 (9) TMI 124

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..... the documents as under Rule 5 of the Customs (Appeals) Rules, no fresh documents could be entertained by him at the appellate stage, particularly when the Commissioner (Appeals) has no power to remand the matter to the original authority. - this is a fit case for remand to the original authority to examine the claim afresh after going through all the documents submitted by the appellant originally .....

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..... mo dated 22.7.2008. Against the rejection order of the Assistant Commissioner, the appellant filed an appeal before the Commissioner (Appeals) and the appellant had submitted the relevant documents before the appellate authority. The Commissioner (Appeals) has not considered the documents on the ground that by virtue of Rule 5 of the Customs (Appeals) Rules, 1982, the appellant is not entitled to .....

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..... int, the learned counsel for the appellant submitted that they have tax invoices with the endorsement as required under Notification 102/2007 and the same were submitted before the appellate authority. Therefore, the finding of the Assistant Commissioner was without seeing these tax invoices. 5. After hearing both sides, I find that the appellant was not able to submit the following documents .....

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