2017 (6) TMI 747

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....ppeal is directed against Order-in-Appeal No. 16/2009 (V) CH dt. 28/01/2009. 2.   Heard both sides and perused records. 3.   The issue involved in this case is regarding the demand of the duty from the appellant in respect of the melting scrap imported by them vide Bill of Entry No.0224 dt. 03/02/1993 for non-production of end-use certificate as contemplated. 4.   ....

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....sistant Commissioner. The Assistant Commissioner shall examine this issue afresh. The appellants are granted an opportunity to establish the fact that they have utilised the imported material in terms of the Notification. The impugned order is set aside [emphasis provided] 5. Consequent to such de novo order, in consonance with the directions in the said Final Order, appellant appeared before t....

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....llate authority, religiously recorded in their orders that appellant did produce the copies of RG23A Part Il, Form IV register, Relevant RT12s for the period in question and also produced heat register which indicates the loading of the melting scrap in furnace. Despite such clear evidences which were produced before the adjudicating authority as well as the first appellate authority, both the aut....