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M/S. PREMIER INSTRUMENTS AND CONTROLS LTD. V/S CCE, COIMBATORE, decided on Wednesday, April 6, 2011.
[ In the Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai, 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. ] 06/04/2011
Judge(s) : MS. JYOTI BALASUNDARAM, VICE PRESIDENT & DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
Advocate(s) : M. Karthikeyan. C. Rangaraju, SDR.
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    Subject     Per: Jyoti Balasundaram 1. Duty demand of Rs. 14 484/- has been 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.