9911796707
TMI Blog2017 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority of law and incapable of being enforced. Appeal allowed - decided partly in favor of appellant. - C/1280/2006 - A/87971/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V M Doiphode, Advocate, for Appellant Shri M K Sarangi, Jt. Commissioner (AR), for Respondent ORDER Per: C J Mathew This dispute is before us for the second time. On the former occasion, vide our final order no.81/2006 dated 18 th January 2006, the Tribunal had remanded the matter back to the original authority with the direction that the appellant, M/s Metchem Impex, should be afforded an opportunity to reply to the show cause notice and to be given a personal hearing. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared, in the absence of procurement of alternators and other accessories required for the conversion, to have been intended to mislead for obtaining the licence. In his statement dated 9 th July 2001, the proprietor admitted that only 279 engines had been so converted with the other having been sold as such. 3. The impugned order, taking note of the contention entered on behalf of the appellant that the statement of the proprietor had been retracted, has given a detailed finding based on the absence of any records to that effect and has come to the conclusion that this purported retraction was raised for the first time in the adjudication proceedings. The appellant had also produced copies of certificates issued by Chartered Accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinent to the dispute had not been considered. It is further contended that the adjudicating authority had erred in doubting the authenticity of the certificates and letters submitted by them and that specious observations were not proper disposal of correctness of the certifications. The reliance placed upon the retracted statement has also been questioned in the appeal. 6. We have heard Learned Counsel for appellant and Learned Authorised Representative besides examining the records and weighing the submissions made by the rival sides. 7. The dispute over confiscation can be disposed off on facts without reference to the various decisions cited by both the sides. The import of used diesel engines into the country is prohibited under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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