2018 (2) TMI 1070

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..... eceipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue. - C/CROSS/20437/2016, C/Early Hearing/20552/2017 in C/20172/2016-DB - 22972 / 2017 - Dated:- 8-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Smt. Ezhilmathi, Jt. Commissioner (AR), For the Appellant Shri Kurian Thomas, Advocate, For the R .....

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..... d at the time of finalisation of provisional assessments, the respondent took the matter in appeal before the Commissioner(Appeals) who passed the common impugned order in which it was ordered that the import quantities are to be ascertained on the basis of shore tank receipts and differential duty if any to be redetermined. The Commissioner(Appeals) passed this order by following the decision of .....

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..... received in the shore tank and for this purpose, the certified copy of the shore tank receipt reports are required which are not in the record. 4. On the other hand, learned counsel for the respondent submits that copies of such shore tank certificates are already available and sample copies have been filed before this Tribunal in the Cross-objections. 5. After hearing both sides and perusal .....

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