2016 (12) TMI 697

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....or the Respondent Per : Ramesh Nair The Appellant M/s. Larson & Turbro Ltd. imported diverse equipment and claimed the benefit of exemption Notification No. 132/94-Cus dated 20.06.1994. The benefit of said notification was granted provisionally to the appellant on the execution of bonds. The Assistant Commissioner of Customs, issued a Show Cause Notice asking why 6 bonds executed by the appellan....

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....ted the Show Cause Notice without any personal hearing. Being aggrieved by the Order-in-Original dated 09.02.2005, the appellant filed appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) by the impugned order disposed of appeal. The Ld. Commissioner in the impugned order has almost allowed the exemption except that the condition No. 3 of the adhoc exemption notification in as ....

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....hat this issue was not raised in the Show Cause Notice therefore the order is beyond the scope of Show Cause Notice. He further submit that there is no conditions prescribed in the notification for producing end use certificate. 3. Shri D.K. Singh Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered th....

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.... the appellant is under obligation to produce the said certificate, therefore we do not find any infirmity in the impugned order, whereby it was directed to produce the end use certificate as required under the notification. In this scenario, we are of the view that the matter needs to be remanded to original authority to pass a fresh order by taking into account the observations of the findings g....