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TMI Blog2019 (5) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaking, was taken over by M/s Reliance Industries Ltd and therefore, the relevant documents establishing the receipt and utilization of cables could not be procured by the Appellant from the said Company. Since the evidences are produced subsequent to the order of the learned Commissioner (Appeals), the matter needs to be remanded to the Adjudicating authority to consider these evidences or any other evidences that could be procured and submitted during the course of de-novo proceeding to establish that the imported goods have been supplied and used in the project registered with the Department under Product Import Regulation, 1986 - appeal allowed by way of remand. - Appeal No. C/85298/2013, Application No. C/Misc/85274/2019 - A/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments viz. reconciliation statement, copies of relevant Bills of Entry, copies of invoices and copies of bank remittance certificate/advice issued by the Bank. Since the Appellant failed to provide the installation certificate issued by the jurisdictional Central Excise authority, the Adjudicating authority, directed de-registration of the contract and consequences to follow on such de-registration. Aggrieved by the said order, they filed an appeal before learned Commissioner (Appeals), who in turn, upheld the order of the Adjudicating authority. Hence, the present appeal. 3. The learned Consultant for the Appellant submits that they have supplied all the required documents for finalization of the assessment and made sincere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zation of contract registered under the said Regulation reads as follows:- 7. Finalisation of contract The importer shall within three months from the Customs clearance for home consumption of the last consignment of the goods or within such extended period as the proper officer may allow, submit a statement indicating the details of goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this Regulation and any other document that may be required by the proper officer for finalization of the contract. 6. As per the said regulation, the Appellant is required to file all the documents to complete the assessment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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