2015 (4) TMI 1017

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..... resentative Per: P.K. Das 1. After hearing both the sides and on perusal of the records, we find that the issue involved in this appeal is in narrow compass, in so far as the Adjudicating authority denied logging of DECE Book No.004686, dt.03.08.1988 in respect of the goods exported by the Appellant by Shipping Bill No.F-006520, dt.17.07.1991 as the Appellant had not submitted the documents. 2. .....

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..... be re-examined by the Adjudicating authority. 4. Accordingly, we set aside the impugned order. The matter is remanded to the Adjudicating authority to decide afresh, after considering the documents as extended by the Appellant. Needless to say that the Adjudicating authority shall give proper opportunity of hearing before decision. The appeal is allowed by way of remand. Miscellaneous application .....

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