2017 (8) TMI 1396

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.... Shri N. Jagadish, Superintendent (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. 70/2013, dated 12-12-2013. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the demand of the duty with interest and penalties have fastened upon the appellant only on the ground that the appellant has not been abl....

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....t amusingly records the following findings : "14. I have carefully gone through the facts of the case, the grounds of appeal, the submissions at the time of Personal Hearing and the documents produced. The issue to be decided, on the lines of Hon'ble CESTAT, Bangalore's direction is whether the appellant have produced documentary evidence of the said ARE-3 clearance. On verification it is ....

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.... that the findings of the adjudicating authority as reproduced hereinabove are not contested by the Revenue before the First Appellate Authority. Hence they have attained finality. If the adjudicating authority has recorded that consignee has confirmed that they have not received the consignment in question, the purpose of rewarehousing certificate does not arise. As already reproduced hereinabove....