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TMI Blog2013 (7) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... Remanded the matter back to the adjudicating authority for reconsideration - Adjudicating authority to follow the principles of natural justice before coming to any conclusion. - E/812/2012 - A/10627/WZB/AHD/2013 , M/12316/WZB/AHD/2013 - Dated:- 2-5-2013 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri T Vishwanathan, Adv. Foir the Respondent : Shri K Sivakumar, AR PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture any goods in their premises which is registered as export oriented unit. It is his submission that the adjudicating authority has erred in demanding the duty of customs at the rate which was provisionally on the date when they imported the raw materials and the capital goods for installing in their EOU which was in the year 1993-92 and 1992-93. It is also his submission that as per No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. -Mumbai) were proposed into service by them before the adjudicating authority but they were not considered. It is his main argument that the appellant's application for re-export of capital goods needs to be decided first and permission may be granted, in which case, appellant need not pay any duty on the goods imported for EOU or procured locally by them for EOU. 3. Ld. Additional Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he foreign exchange. We also find from the impugned order that the adjudicating authority has not addressed to any of these requests made by the appellant. In our considered view, if the request for re-export of capital goods and the raw materials is allowed, then the question of duty on such capital goods and inputs may not arise. At the same time; we also find strong force in the contentions rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority to consider the applications moved by the appellant for re-export of the capital goods, we set aside the impugned order and remand the matter back to the adjudicating authority for reconsideration. Needless to emphasise that the adjudicating authority will follow the principles of natural justice before coming to any conclusion. 7. Stay and appeal are disposed of in above manner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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