2019 (7) TMI 54

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.... Shri A.R. Madhav Rao, Advocate & Shri Tushar Joshi, Advocate for the Appellant Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER After hearing both the sides, we find that the appellant is engaged in the manufacture of Programmable Logic Control (hereinafter referred as PLC) as also some other automation hardware devices. Same are primarily cleared by the appel....

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....interest and imposition of penalty. 4. Learned advocate appearing for the appellant draws our attention to various decisions of the Hon'ble Courts including the decision of the Hon'ble Supreme Court. The list of judgments referred to by the learned advocate is as follows:- 1. Vodafone Essar Gujarat Ltd. vs. Commissioner of Customs (Imports), Mumbai 2009 (237) E.L.T. 458 (Tri.-Mum.). 2. ITI....

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....agrees that the said decisions were not placed by the appellant before the Adjudicating Authority and as such his appreciation of the same is not available on record. He further submits that the attention of the Adjudicating Authority was brought to the fact that in some cases they have sold only the hardware without the corresponding supply of software, which fact is indicative of the situation t....

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....ced on record. In view of the foregoing it is the prayer of the learned advocate to set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh consideration. 6. Learned A.R. appearing for the Revenue agrees with the above suggestions made by the learned advocate. 7. In view of the above fact, we deem it fit to set aside the impugned order and remand the ma....