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CESTAT allowed the appeal by way of remand, holding that the Country-of-Origin certificate remains valid for availing concessional duty rates but the adjudicating authority erred in failing to address key contentions. The matter is remitted for fresh adjudication to determine (i) whether notices for personal hearing were validly served, (ii) whether the DRI report was furnished to the appellant, (iii) the correct local value/content as per applicable rules vis-Ã -vis the verification findings, and (iv) the propriety of invoking the extended period of limitation. The adjudicating authority must furnish clear, reasoned findings on these issues and conclude proceedings within ten weeks from receipt of this order.
CESTAT allowed the appeal by way of remand, holding that the Country-of-Origin certificate remains valid for availing concessional duty rates but the adjudicating authority erred in failing to address key contentions. The matter is remitted for fresh adjudication to determine (i) whether notices for personal hearing were validly served, (ii) whether the DRI report was furnished to the appellant, (iii) the correct local value/content as per applicable rules vis-Ã -vis the verification findings, and (iv) the propriety of invoking the extended period of limitation. The adjudicating authority must furnish clear, reasoned findings on these issues and conclude proceedings within ten weeks from receipt of this order.
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