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.
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.