9911796707
TMI Blog2015 (12) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... various evidences available with the appellant to support their case. Being a very old case, we proceed to decide the matter on the basis of evidence on record. - order of the Dy. Commissioner does not indicate how the identity of the machine could not be established when some marks and numbers have been found on plates on the burnt machines as indicated in the examination report above. It is also not on record whether the Dy. Commissioner made an attempt to verify from the Central Excise Authorities in whose jurisdiction the machines were got repaired by the manufacturer - Revenue has not made any contention that other identical machines were exported to the same buyer and therefore there could be some confusion whether same machines were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 158/95 cannot be extended. The Commissioner (Appeals) upheld the order of the adjudicating authority. During the hearing before the Tribunal on 25.09.2014, the appellant was asked to file an affidavit showing the details of the machinery exported in 1999 and the details of the machines re-imported vide Bill of Entry No. 504644 dated 02.05.2001. Accordingly, the appellants submitted an affidavit and appeared before us on 03.03.2015. 3. Heard both sides and considered the submissions. 4. We find that the order of the Dy. Commissioner is very cryptic. It appears that he gave a personal hearing to the appellant but does not record the details of the personal hearing. He brushed aside the details of personal hearing by making a short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Gr. for inspection. Identity of the goods time-limit for re-importation may Pl. BE VFD. in Gr. Goods examined under DC/Dock supervision. Duty free of re-import of machines under Notification No. 158/95 is contingent upon the satisfaction of the Dy. Commissioner as to the identity of the goods. However, the order of the Dy. Commissioner does not indicate how the identity of the machine could not be established when some marks and numbers have been found on plates on the burnt machines as indicated in the examination report above. It is also not on record whether the Dy. Commissioner made an attempt to verify from the Central Excise Authorities in whose jurisdiction the machines were got repaired by the manufacturer. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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