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TMI Blog2016 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997-Cus that the provision for procurement of goods from public warehouse or private warehoused was added to the said notification and at the same time the condition of installation of goods during the prescribed time was also added. The transfer of goods from Nagpur unit to the Raipur unit for which LOP was issued took place after such amendments. Thus, there is prima facie some rationale behind the primary adjudicating authority applying conditions of the Notification No. 53/1997-Cus as amended (as applicable on the date of such transfer) which contained the requirement of installation of the goods within the prescribed period. The appellant has not been able to make out a good case for complete waiver of pre-deposit - stay grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order is incorrect, need to be set aside and the matter needs to be reconsidered by the adjudicating authority. Without expressing any opinion on the merits of the case and keeping all the issues open, we set aside the impugned orders and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. The ld. Advocate further contended that : (i) The bill of entry in this case was filed on 27.10.1997 and at that time there was no provision in the Notification No. 53/1997-Cus. dated 3.6.1997 that the goods imported there under should be installed within the period of one year, while the impugned demand has been confirmed on the ground that the impugned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /1997-Cus that the provision for procurement of goods from public warehouse or private warehoused was added to the said notification and at the same time the condition of installation of goods during the prescribed time was also added. The transfer of goods from Nagpur unit to the Raipur unit for which LOP was issued took place after such amendments. Thus, there is prima facie some rationale behind the primary adjudicating authority applying conditions of the Notification No. 53/1997-Cus as amended (as applicable on the date of such transfer) which contained the requirement of installation of the goods within the prescribed period. 5. In these circumstances, we are of the view that the appellant has not been able to make out a good case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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