TMI Blog2008 (9) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... d on payment of duty, the denial of credit on the technical and procedural grounds is not called for - there is no justification for denial of credit or for imposition of penalty - appeal allowed - decided in favor of appellant. - E/1055-1056 & 1230/2003 - A/2150-2152/2008-WZB/AHD - Dated:- 19-9-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri H.C. Daruwala, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by the appraiser in the Bills of Entry to the effect that the goods in question are being diverted to the appellants-company for availment of credit by the recipient, such an endorsement is necessary in terms of Public Notice No. 32/99 dated 2-7-99 issued by Commissioner of Customs, Mumbai. In the impugned order the Commissioner held that availment of such credit in violation of the said public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of final products, cleared on payment of duty, the denial of credit on the technical and procedural grounds is not called for. The Hon ble High Court of Gujarat in the case of M/s. Vimal Enterprises v. UOI - 2006 (195) E.L.T. 267 (Gujarat) has observed that the entire endeavour of the Revenue should be to make the scheme effective and not to deny the beneficial provisions on the basis of te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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