2016 (12) TMI 71

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..... appeal is directed against Order-in-Appeal No.28/06/MCH/DC/Contract dated 16/01/2006   passed by Commissioner of Customs (Appeals), Mumbai. 2.  Heard both sides and perused the records. 3.   The relevant facts that arise for consideration are the appellant herein had imported goods for establishing a factory and claimed concessional rate of duty under Chapter heading 980 .....

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..... the appellant and the projecting implementing authority; hence, the installation certificate was not produced. 4.  Learned Counsel submits that the balance sheet of Videocon Narmada Electronics Ltd., for the relevant period indicates that the said project was commissioned and the production commenced from the said factory which is in public domain should have been considered by the adjudica .....

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..... on on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles  of natural justice. 7.  The impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority. (Operative part pronounced  in Court)
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