2019 (1) TMI 2048

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..... oncessional rate of duty - no basis for order by Tribunal - violation of principles of natural justice - HELD THAT:- The tribunal in its impugned order dated 28th November 2017 has merely affirmed the order of the Commissioner of (Appeals) without any analysis whatsoever of facts. This was absolutely mandatory for consideration of the case of the parties. The appeal is admitted by condoning the de .....

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..... subject goods were accessories. 2. The goods in question are linear accelerator with IMRT for radiological use in the detection of cancerous turnovers. According to the Commissioner (Appeals), the imported goods with the descriptions Lot 1 upgrade to IGRT and Lot 2 upgrade to Rapid ARC were accessories which enhanced the efficiency of the linear accelerator. Hence they were exigible to a concessi .....

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..... o. 2087 of 2018). The department is directed to register the appeal immediately. 6. We remand the matter back to the tribunal by setting aside its order dated 28th November 2017 and directing it to make a fresh pronouncement with reasons upon hearing the parties within three months from the date of communication of this order. 7. The appeal is accordingly disposed of. 8. The stay application (GA N .....

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