2016 (12) TMI 74

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..... tion of value and consequent penalties - cross-examination - principles of natural justice - Held that: - the adjudicating authority was in error and more so after the law which is settled by the Hon’ble Apex Court in the case of Andaman Timber Industries vs. CCE Kolkata II [2015 (10) TMI 442 - SUPREME COURT]. The Apex Court in the said judgement has categorically held that principles of natural j .....

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..... ating authority will follow the principles of natural justice before arriving at any conclusion - appeal allowed by way of remand.
Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical) Shri Ahibaran, Addl. Commr (A.R.) for appellant Shri M.K. Sarangi, Jt. Commr (AR) for respondent ORDER All these appeals are directed against order-in-original No. 83/2014/CAC/CC(I)/ AB/GR.V .....

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..... said denial of cross- examination is not consonance with law as decided by the Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE Kolkata II - 2015 (324) ELT 641. It is also the submission that adjudicating authority has not arrived at the correct value by following the CBEC Circular in respect of valuation of old and used machineries which are imported. He further submits tha .....

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..... r Sections 112 (a) and 114AA of the Customs Act, 1962. We find that the adjudicating authority in the order-in-original has specifically recorded that appellant importer had in fact sought cross-examination of various persons but declined the same on the ground that may not be germane to the issue in hand. In our considered view the adjudicating authority was in error and more so after the law whi .....

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..... judicating authority to dispose of the issue preferably within a period of six months from the date of receipt of the certified copy of this order. Needless to state that adjudicating authority will follow the principles of natural justice before arriving at any conclusion. 8. All the appeals are disposed of by way of remand to the adjudicating authority. (operative portion pronounced in Court)< .....

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