9911796707
TMI Blog2013 (9) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The issue needed to be decided on the factual matrix by the adjudicating authority after considering all the evidences that may be produced by the appellant before him at the time of hearing in denovo proceedings – order set aside – matter remitted back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice – decided in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sc.)(30)44/IOC/04-05 Part-I dt.07.03.05 respectively. However, on finalization of the B/E No.F-23 F-23/05-07-03 and B/E No.F-50/26-11-04, the lower authority also finalised the assessment and directed the appellant to pay up the differential duty of Rs.1,06,47,189/- and 3,36,52,248/- respectively against the quantity of interface of Bombay crude oil, which was allowed to be cleared without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is his submission that the matter may be remanded back for reconsideration to the adjudicating authority in light of the evidences showed by him. 6. Ld. Additional Commissioner (A.R.) also makes a plea that the issue needs reconsideration by the adjudicating authority as the permissions as granted by the lower authorities were not considered by them. 7. On careful consideration of the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the adjudicating authority and hence without going into the merits of the said statements as produced by the ld. counsel, we find that the issue is to be decided on the factual matrix by the adjudicating authority after considering all the evidences that may be produced by the appellant before him at the time of hearing in denovo proceedings. 8. Accordingly, in view of the foregoing, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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