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TMI Blog2010 (5) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... on is filed by the appellant for waiver of the pre-deposit of the amounts adjudicated by the adjudicating authority. 2. After hearing both sides for some time, we find that the appeal itself could be disposed at this juncture as the issue involved lies in a narrow compass. Hence, after allowing the stay petition, we take up the appeal itself for disposal. 3. The short issue involved in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocured by the appellants by availing the benefit of Notification No.13/81-Cus. dt. 9/2/1981, No.126/94 dt. 3/2/1994 and No.53/97-Cus. dt. 3/6/1997 were put to use. He would submit that the letter of the DGFT canceling the letter of permission suo moto clearly indicates that the appellant had done exports by putting the capital goods into use. It is his submission that the adjudicating authority s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs. 6. We have considered the submissions made at length by both sides and perused the records. It is seen from the records that the appellant had, on 2/1/2007 sought the permission of the Revenue authorities for destruction of obsolete capital goods which were imported for use by the appellants. There is no communication from the Revenue authorities except saying that the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibility to destruction of capital goods and inputs. Without expressing any opinion on the merits of the case, we set aside the impugned order and remand the matter back to the adjudicating authority to re-consider the issue afresh. The adjudicating authority will consider the representation made by the appellant and after following the principles of natural justice, come to a conclusion. 7. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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