2015 (10) TMI 2612

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....lant. Shri D.K. Sinha, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - This appeal is directed against Order-in-Appeal No. 70/2004 (JNCH), dated 21-9-2004 passed by the Commissioner of Customs (Appeals), Mumbai-II, wherein ld. Commissioner (Appeals) rejected appeal of the appellant and upheld the order of the adjudicating authority. The adju....

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....o the recording of personal hearing before the Commissioner (Appeals) wherein it is clearly recorded that the appellant have submitted C.A. certificate, invoices and balance sheet wherein duty has been shown as receivable but the Commissioner (Appeals) has not discussed or given any findings on the said important evidence that the amount has been shown as receivable in the balance sheet therefore ....

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....tured from the same machinery which was imported on which excess duty was paid. Secondly, stated that appellant has not given evidence to prove that there was any change in the market price of PCBs, therefore the Commissioner (Appeals) held that incidence of duty stand passed on. We do not agree with the findings of the Commissioner (Appeal) for the reason that appellant have produced books of acc....