2012 (6) TMI 3

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..... icate that PAC certificates were available with them today for justifying their claim of clearance and as regards duplication of the PAC number, the concerned Project authority has given a certificate giving the reasoning for duplication of same number - this kind of exercise of factual verification of PACs to the clearances made by the appellant needs to be done by the adjudicating authority so t .....

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..... is in narrow compass. Hence, we allow the Stay Petition and take up the appeal itself for disposal. 4. Ld.Counsel submits that the adjudicating authority, in his Order-in-Original at internal page No.16, has specifically listed the 4 PACs for which the duty liability has been confirmed against the appellant. He would draw our attention to the papers which have been given to him by the appellan .....

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..... respect of the 4 PACs for which the authorities have confirmed demand. 7. We find that this kind of exercise of factual verification of PACs to the clearances made by the appellant needs to be done by the adjudicating authority. Hence, we find that the matter needs to be re-considered by the adjudicating authority in respect of the demands confirmed on the appellant. 8. Accordingly, witho .....

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