2017 (11) TMI 1437

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..... hearing the appellant. The appellant was served with a show cause notice only on 21.10.2015 whereas within a week i.e. on 29.10.2015, the adjudicating authority has passed the order exparte - matter remanded to the adjudicating authority - appeal allowed by way of remand. - C/41617/2017 - Final Order No. 41936/2017 - Dated:- 31-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu M .....

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..... Entry were provisional due to investigation by Directorate of Revenue Intelligence, Chennai. The DRI investigation took place between 2010 and 2012. On conclusion of the investigation, a show cause notice dated 17.04.2015 was issued to the Mumbai operations in Mumbai by September 2014. The show cause notice proposed re-classification of the imported goods under CTH 4811 9099 on the ground that pri .....

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..... idental to the primary use of the paper and denied the exemption under Notification as the process undertaken by the Sri Lankan supplier is not sufficient to confer the status of originating products. Further, imposed redemption fine of ₹ 10,00,000/- and penalty of ₹ 70,99,546/-. Hence this appeal. 2. Ld. Counsel Ms. Swarupa submitted that the impugned order has been passed withou .....

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