2006 (8) TMI 87

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..... B/C-IV/(SMB) - Dated:- 25-8-2006 - [Order per] - Heard, both sides. The appellants are 100% EOU and have exported 18370.80 kgs. of Cotton yarn to Singapore. The stuffing of the export consignment was supervised by the Excise Officials of Panhala Range, Kolhapur Division and the container was sealed in their presence as per the Certificate recorded on the AR4. The consignment was subsequently ex .....

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..... e. In view of the fact that the investigation has not been completed by the Police, as per the recent report obtained by the appellants, I am of the view that the order passed by the lower appellate authority is pre-mature. The same is set aside and the matter is remanded to the original authority with the direction that the matter may be adjudicated afresh after obtaining a final report from the .....

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