2001 (8) TMI 608

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....ocates, for the Appellant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This is an appeal against an order passed by the Commissioner of Customs & Central Excise, Goa, dated 29-9-1997, confirming the proposal to demand duty from the appellant to the extent of Rs. 28,29,710.88 and imposing a penalty of Rs. 2 Lakhs. 2. Appellant has f....

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....ontention of the learned D.R. we are of the view that this is an issue which has to be examined as it relates to the very question of leviability of duty on the appellant. We are therefore inclined to remand the matter to the Commissioner for consideration of the above issue, raised as additional ground before the Tribunal, on merits, after giving both sides sufficient opportunity. 4. One ....

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....ercial invoices and that in spite of repeated requests these statements were not made available to the appellant by the Department. It is further contended by the appellant that if the statements were made available, the appellant could have, without any difficulty, satisfied the authorities that there was no clandestine sale as per chits/scribblings. Learned D.R., contended that the Department is....

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....nce we are remanding the matter for being considered by the Commissioner afresh on the question of very nature of the transaction which is sought to be brought under levy of duty, we feel that a further opportunity should be given to the appellant to establish its case that there has not been any clandestine transaction carried on under the chits/scribblings on sheets of paper. For this purpose, w....