TMI Blog2012 (6) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... ials for consumption in manufacturing of goods in his factory premises. It is also undisputed that the same goods have been returned back to the original manufacturer being of sub-standard quality and such returns have taken place under proper invoices and AR 3A, which have been acknowledged by the recipient and original manufacturer of the said goods. If that be so, we find that the goods which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The above said amount of duty liability has been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant is liable to discharge duty as he has not returned the goods which were received from 100% EOU, without following the proper procedure of consuming them and returned the same after a period of three years. 4. On perusal of records an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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