2026 (4) TMI 1581

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....round that in respect of two Bills of Entry, the same were taken based on the photocopy of the manual Bill of Entry. In respect of the three more Bills of Entry, they were not in electronic form and hence the CVD portion shown was very doubted. A Show Cause Notice came to be issued on 18/06/2012 demanding duty of Rs. 31,81,808/-. The Adjudicating Authority after going through the factual details and documentary evidence placed before him, has set aside the demand. Being aggrieved, the Revenue filed their appeal before the Commissioner (Appeals). The Commissioner (Appeals) has set aside the impugned order and has remanded the matter to the Adjudicating Authority for Denovo Adjudication for fresh verification. Being aggrieved, the appellant h....

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....nt. There is nothing to indicate that the Assistant Commissioner, Barrackpur Division has doubted this verification Report. Considering the above evidence brought in before me, I set aside the impugned order and allow the appeal. 7. The appellant would be eligible for consequential relief, if any, as per law. (Dictated and pronounced in the open Court.) ============= Document 1 ..: OF THE SUPERINTENDENT OF CENTRAL EXCISE GE-HEF. BARRACKPORE DIVISION, AT NICCO CORPORATION I TD @PUK. SHIYAMANGAR 24. PGS(N), PIN -743128 (.NO .5/ExciseAudit/R-III/BKP/2003/ Daten! To The Assistant Commissioner. Central Excise. Barrackpore Division. 4. Babourne Road. Kol-1. Sir. Sub - Co-Ordinated Audit of MLU - DAR No. 113/AD/G....

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....Authority with a O Found a Bill of Entr COPY 15,39,100/- ATTESTED 4,50,638/- duly attested by the A.O.,Customs Hous And duly stamped by the Customs Authority with a O Found a Bill of Entr 15,39,100/- 4,50,638/- 30,782/- 15.391/- Found a Bill of Entr Q5 REKHA TEWARI NOTARY C.M.M's Court Kolkata - 700 001 REKHA TEWARI Regn No 10288/13 KOLKATA ERHA LEWARL * GOVT. OF INDIA NOTARIAL 0288/13 NOTARIAL 27 NOV 2025 Document 2 Remark on the Dudy of the Br "connection Failed, manual Processing may Allowed. 3. 499855 Dt. 06/05/08 Parts of Accumulators. 77,033/- 25.338/- 1540/- 1 770/- Verified with the original copy of Bill of Entry an Found O.K. 4. 411656 Dt.07/05/08 Separators. 72,464/....

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....egn. No 10288/13 OTARY REKHA TEWARI Rogn No. 10288/13 REKHA TEWARI NOTARY C.M.M's Court Kolkata - 700 001 GO INTOJA T OF 27 NOV 2025, Document 3 8) Consultant Engineer 4) Market Research Agency Service 5) Management Consultant. 6) Business Auxiliary Service. 7) Technical Testing & Analysis 8) Intellectual Property Services. Recently. the Commissioner (Appeal-I), Kolkata under his Order-in-Appeal bearing No. 72/Kol-III/11 dated 01/03/2011 has set aside the Order-in-Original bearing No.26/Addl Commr/CE/Kol-I11/09-10 dated 06/05/2009 which confirmed a demand of Rs.15,93,522/-taken by M/S. Exide Industries Ltd, Shyamnagar on Input service, viz. " Intellectual Property Service" and "Management and Consu....