2008 (8) TMI 945

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....EMBER (TECHNICAL) Appearance: Shri T. Viswanathan, Advocate for the appellant no. 1, 3 & 4 Shri Anil Balani, Advocate for appellant no. 2 Dr. Y.D. Banga, SDR for the respondent O R D E R Per: Shri M.V. Ravindran, Member (Judicial) All these stay applications are directed against Order-in-Original No. 55/2008/CAC/CC/KS dated 31.1.08 by which the adjudicating authority has finalised the assess....

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....e confirmation of demand of duty has arisen on the ground that the importers had produced licence which were subsequently ascertained as forged. It is his submission that on 20.2.98 they had produced another set of licences in replacement of the forged licence. It is his submission that since entire consignments were provisionally assessed at the time of clearance, these newly submitted licences c....

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....he Order-in-Original, we find that the main appellants plea as to consider the valid special import licence produced by them for provisional assessment, seems to have force. We find from the entire order in original that the Commissioner has not even noted this fact leave alone giving findings on the said plea. If the licences which were subsequently produced by the applicant were valid licence, ....