2011 (1) TMI 513

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....Shah i/b. PDS Legal, for the Respondent. [Order]. - P.C. : Whether the CESTAT was justified in condoning the delay in filing the reconciliation statement under Regulation 7 of the Project Import Regulations, 1986 is the question raised in this appeal. 2. During the period 1993-94 the respondent had imported capital goods required for setting up of coal handling plant under the Projec....

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....tory, the adjudicating officer declined to take the statement on record and passed the order in original by declining to grant the benefit of exemption under the Project Import Regulations. 5. On appeal filed by the respondent, the Tribunal by the impugned order set aside the assessment order and remanded the matter back to the adjudicating authority with directions to pass fresh order aft....