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2013 (12) TMI 1243 - CESTAT MUMBAIDuty demand - Benefit of concessional rate of duty under Sr. No. 425 of Notification No. 21/2002-Cus. dated 1-3-2002 - Applicants had not used the imported goods for specified purposes - Held that:- goods imported by availing the benefit of Notification No. 21/2002-Cus. As per the condition 5 of the Notification, the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 is to be followed. As per Rule 8 of the above mentioned Rules, the jurisdictional Assistant Commissioner of Central Excise or Dy. Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the intended purpose and in case of violation, the jurisdictional Assistant Commissioner of Central Excise or Dy. Commissioner of Central Excise is empowered to issue notice to recover the Customs duty under Section 28 of the Customs Act. In the present case, the show-cause notice is issued by the Commissioner of Customs for demanding duty for violation of the conditions of Notification. As the Commissioner of Customs is not a competent authority to issue show cause notice, we find that the applicants have made out a strong prima facie case in their favour for complete waiver of dues adjudged - Stay granted.
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