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M/s. Premier Instruments and Controls Ltd. v/s CCE, Coimbatore

    E/954/2004 Arising out of Order-in-Appeal No. 144/2004-CE dated 07.04.2004, passed by the Commissioner of Central Excise (Appeals), Coimbatore

    Decided On, 06 April 2011

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MS. JYOTI BALASUNDARAM
    By, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY
    By, TECHNICAL MEMBER

    For the Appellants: M. Karthikeyan, Advocate. For the Respondents: C. Rangaraju, SDR.



Judgment Text

Per: Jyoti Balasundaram,

1. Duty demand of Rs. 14,484/- has b

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en confirmed against the assessees on the ground of non-production of re-warehousing certificate for goods cleared to M/s. Heavy Vehicles Factory.2. We have heard both sides. The assessees have since obtained the re-warehousing certificate. Since this was not available for being furnished before the adjudicating authority or lower appellate authority, we set aside the impugned order for re-warehousing certificate to be produced by the assessees to the adjudicating authority, who shall pass fresh orders after extending a reasonable opportunity to the assesses for being heard.3. The appeal is thus allowed by way of remand.
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