9911796707
TMI Blog2013 (12) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Customs (Appeals) Rules 1982 is with the reference to the evidence to be produced by the appellant. In this case the above said Agreement Extension was not submitted by the appellant but by the respondent - whole matter remanded to the original authority for re-examining the matter with reference to the issues raised in the appeal filed by the Revenue before the Commissioner (Appeals). N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing about the validity of the Consignment Sale Agreements. b. On close scrutiny of the documents submitted by the importer along with the refund application it is seen that the importer M/s Uttam Galva Steels Ltd. had transferred the gods viz. Hot Rolled Steels totally weighing 405.120 MTs to the consignment agent M/s R.K.Steels under sixteen invoices instead of 43 sales invoices which were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same on the ground that under Rule 5 of the Customs (Appeals) Rules, 1982 the appellant is not entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by them during the course of proceedings before the adjudicating authority. Accordingly, the order of the Asst. Commissioner was set aside and the Revenue's appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority for re-examining the matter with reference to the issues raised in the appeal filed by the Revenue before the Commissioner (Appeals). Needless to say that the appellant will be entitled to produce any documents relevant for the case and the adjudicating authority will pass the order after granting personal hearing. 5. Stay petition is allowed and the appeal is allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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