2006 (7) TMI 417

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.... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is a PSU. They have Challenged the order of remand passed by the Commissioner (A) in the impugned Order-in-Appeal No.48/2005 Cus dated 31-3-2005. The appellants had imported parts of 125 Nos. of transmission equipment (PPCB - Echo Canceller Card) and 49 Nos. of mechanical parts of transmission equipment ....

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.... that the aspect of classification cannot be entered into by the Original Authority in de novo consideration, as the assessment had been finalized by the assessing officers and such assessment has not been challenged by the Revenue in an appeal. The simple prayer is that the remand proceedings should be restricted only to the claim of the benefit of the Notification. In this regard, the appellants....

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....quired to be modified and direction be given to the Original Authority to consider only the aspect of claim of Notification. 3. The learned JDR files para-wise comments from the Commissioner and submits that irrespective of the classification, the benefit of the Notification is not applicable in the facts and circumstances of the case. 4. We are of the considered opinion that the m....