2019 (5) TMI 393

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.... pursuant to registration of the project contract under Project Import Regulation, 1986 in July 1995. Thereafter, they imported the cables and which has been used in the project registered with the Customs department. The Appellant on being enquired by the Department on 05.09.1996 to provide the report of supply and use of imported material to IPCL through their letter dt.10.10.1996 they submitted the report. Thereafter, no communication was received from the Department till 18.11.2010. The Department issued a letter dt.18.11.2010 directing the Appellant to provide the documents for finalization of the project contract registered in terms of Project Import Regulation 1986. Out of the documents directed to be produced by the Department, exce....

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....ineering India Ltd. He submits that even today they could not possess the insulation certificate, however, from other evidences it could be established that the imported materials were installed. He requested that the matter may be remanded to the Adjudicating authority to ascertain the fact. 4. The learned A.R. for the Revenue submits that even though the assessment was made provisional in 1995, the Appellant failed to submit the relevant documents till 18.11.2010, the Department had issued a letter for finalization of the assessment. He has no objection in remanding the matter to the Adjudicating authority. 5. We have carefully considered the submissions advanced by both sides. We find that the Appellant had registered the contract un....