2015 (1) TMI 753

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..... er’s Certificate as referred to in the original order. The Chartered Engineer’s Certificate was not produced and the material which is now produced by the Revenue has no correlation with the matter. Report No. SGS/VSP/2795, dated 15-3-2012 of SGS India (P) Ltd., has been produced before us, whereas in the order of learned Tribunal, the learned Tribunal relied on the reports dated 8-2-2002 and 12-2 .....

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..... Ltd. v. Commissioner of Customs, Visakhapatnam - 2003 (162) E.L.T. 172], wherein the learned Tribunal of Kolkata Bench, recorded fact finding, which is as follows : The Commissioner has heavily relied upon the reports dated 8-2-2002 and 12-2-2002 of SGS India Pvt. Ltd., to come to a conclusion that the age of the machinery is more than 10 years old. The conclusion arrived at by the Commissione .....

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..... hartered Engineer s Certificate as referred to in the original order. The Chartered Engineer s Certificate was not produced and the material which is now produced by the Revenue has no correlation with the matter. Report No. SGS/VSP/2795, dated 15-3-2012 of SGS India (P) Ltd., has been produced before us, whereas in the order of learned Tribunal, the learned Tribunal relied on the reports dated 8- .....

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