TaxTMI 
TaxTMI 
2001 (4) TMI 134
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....- Both these appeals have been filed by the same assessee importer against the common Order-in-Appeal Nos. 1487 & 1511/96, dated 3-9-1996 rejecting the claim of the appellant to import tools and gauges as covered by the Accessories (Condition) Rules, 1962 and also the benefit of concession under customs Notification No. 169/90 dated 3-5-1990 which allowed concession to cucumber. However, the Commi....
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....ght to have remanded the matter to the authorities for de novo consideration as appellant had taken up larger number of grounds and produced several material and evidence to support their case. However, the rejection of the entire claim is in violation of principles of natural justice and in that view of the matter. 2. Ld. Advocate, Shri S. Radhakrishnan submits that either appeals be heard on ....
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....inal are not in detail, however, the Commissioner (Appeals) has looked into the matter and given a finding which would be sufficient for the purpose of deciding both the appeals. He submits that they themselves had produced break-up value for spare parts, tools and gauges. However, for the purpose of Accessories (Condition) Rules, the entire value has to be given since they have themselves given t....
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....which is violative of principles of natural justice. In that view of the matter, we are of the considered opinion that the impugned orders are required to be set aside and matter remanded to the original authority for de novo consideration. The original authority shall examine the issue in the light of entire material evidence and submissions made by the importer including the plea that spares, to....