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TMI Blog2023 (6) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... justice, the appellant should have been given an opportunity to present all their documentary evidence including the Chartered Engineer s Certificate and citing all statutory provisions before the Adjudicating Authority even in respect of category (iii) goods. The very fact that the Adjudicating Authority in the Denovo proceedings has relied on the Chartered Engineer certificate so as to complete the valuation proceedings, speaks of the veracity of the Chartered Engineer s certificate - matter remanded to the Adjudicating Authority in respect of category (iii) goods wherein absolute confiscation and redemption fine was imposed on the appellant. He will follow the principles of natural justice and allow the appellant to produce all the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) New furniture items; (iii) Used electrical and electronic equipment/appliances; (iv) Used mechanical items and (v) Used furniture items 2. After such categorisation he has remanded the matter back to the Adjudicating Authority for Denovo proceedings, in respect of category (i), (ii), (iv) and (v). In respect of category (iii), he has rejected the appeal and affirmed the findings given in the Order-in-Original. 3. The Learned Counsel submits that in respect of the categories (i), (ii), (iv) and (v) the denovo proceedings have been completed and there is no dispute on the de-novo Order-in-Original passed. Present Appeal has been filed by them on account of impugned Order-in-Appeal in respect of category (iii) goods. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of category (iii) the Commissioner (Appeals) has directly came to a conclusion and dismissed the Appellant s appeal. We feel that in the interest of justice, the appellant should have been given an opportunity to present all their documentary evidence including the Chartered Engineer s Certificate and citing all statutory provisions before the Adjudicating Authority even in respect of category (iii) goods. The very fact that the Adjudicating Authority in the Denovo proceedings has relied on the Chartered Engineer certificate so as to complete the valuation proceedings, speaks of the veracity of the Chartered Engineer s certificate. 6. Considering all these aspects, we remand the matter to the Adjudicating Authority in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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