2004 (8) TMI 583

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...., for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : M.P. Bohra, Member (J)]. -  This appeal has been filed against the order of Commissioner of Customs, Cochin dated 31st July, 2003. 2. We have heard S/Shri Uma Kr. Dutta, S. Dasgupta and Ujjwal Kr. Bose, all Advocates, for the appellants and Shri N.K. Mishra, ld. JDR for the respondents. 3. Sh....

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....s. 5. We have considered the rival contentions raised by the ld. Advocates and the ld. JDR. The following directions were given by the Tribunal while remanding the case to the Commissioner for fresh consideration : "4. After giving our careful consideration to the submissions made by the ld. Advocate and the ld. SDR, we find ourselves agreeing with the ld. Advocate. The evidence pr....

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....le Supreme Court's decision in the case of Eicher Tractors Ltd., Haryana v. C.C. Ex., Mumbai (cited above). The appeal is thus allowed by way of remand." 6. From perusal of the order of the Commissioner of Customs, it reveals that the Commissioner has not considered the documents produced by the appellants. He observed as under : "All the correspondence produced later on were after the ....