2017 (1) TMI 275

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....Shri Ahibaran, Addl.Comm.(AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 107/2013/CAC/ CC(AA)/AB/IV dated 29.08.2013. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in these cases is whether imports made by the main appellant Gururaj Steel are secondary/ defective stainless steel or prime material....

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....the adjudicating authority. 4. Ld. Departmental Representative on the other hand, submits that contemporaneous imports details were exhumed from the laptop of the appellant by the officers hence it has more evidential value. 5. A casual perusal of the details produced by the adjudicating authority in the impugned order indicates that the adjudicating authority has relied upon some contempora....