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TMI Blog2019 (11) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submits that relevant records will be submitted by it for verification, we are of the view that the matter should be remanded to the Learned Commissioner (Appeals) for verification of the documents/records and thereafter to decide the matter afresh. The matter is remanded to the Learned Commissioner (Appeals) for deciding the issue afresh - Appeal allowed by way of remand. - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Blue 94% Min (G) , imported from China. The subject goods were exempted from payment of CVD as per entry srl. no. 67 of the Notification No. 4/2006-CE dated 01.03.2006, which was superseded and substituted by entry no. 133 of Notification No. 12/2002-CE dated 17.03.2012. The bills of entry filed by the appellants were assessed by the jurisdictional customs authorities by calculating the CVD amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order was not the issue before the adjudicating authority. Thus, he submits that the appellants were in a position to submit the end use certificate, duly certified by the Chartered Engineer before the Learned Commissioner (Appeals). He also submits that the incidence of CVD amount has not been passed on to any other person and the same has been borne by the appellant. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for verification of the documents/records and thereafter to decide the matter afresh. 7. Therefore, by setting aside the impugned order, the matter is remanded to the Learned Commissioner (Appeals) for deciding the issue afresh in respect of the observations recorded vide paragraph 15 in the said order. Needless to say, that opportunity of personal hearing should be granted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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