9911796707
TMI Blog2010 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of order dated 6-11-2009, (Annexure A-1) [2010 (261) E.L.T. 267 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal"] wherein the following substantial question of law has been claimed for determination by this Court : "Whether the goods imported in terms of Notification No. 13/97-Cus., dated 1-3-1997 and successor Notification No. 25/99 dated 28-2-1999 under the concessional rate can be used in any other factory other than the factory registered under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods), Rule 1996 and as per the procedure set out in these Rules?" 4. Briefly noticed, the controversy arose in the following circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus, served on the respondent for recovery of the amount of custom duty along with interest and penalty. 6. The Additional Commissioner (P&V), i.e. the adjudicating authority, confirmed the demand raised vide show cause notices, by order dated 30-1-2004, Annexure A-1 under Section 28 of the 1962 Act read with Rule 8 of the 1996 Rules, and ordered the recovery of the duty by enforcing the Bond executed under Rule 4 of the 1996 Rules. The respondent was also held liable to pay interest under Section 28AB besides the penalty of the equal amount, under Section 114A of the 1962 Act. 7. The confirmation of the demand gave rise to an appeal by the assessee before the Commissioner (Appeals), Central Excise, Chandigarh. The submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had never raised any objection to that being so done. The Tribunal also, while adjudicating the controversy held that the only failure on the part of the importer was that it did not use the imported inputs in the factory premises registered with the Jurisdictional Assistant Commissioner, in terms of Rules 3 and 4 of the 1996 Rules and instead used the same for the intended purpose, in another unit of its factory with the approval of the appellant-Department. If the observations of the Tribunal are squeezed to be zeroed down, it would come to be noticed as under : "In such circumstances, we find that the assessee cannot be denied a substantial benefit for its failure to follow a procedural condition condoned by the department. We do not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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