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TMI Blog2011 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... nd M.A. Patel, Consultant, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the stay petitions are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner vide which he has confirmed the duty of Rs. 1,98,81,309/- as Customs duty and of Rs. 1,58,20,627/- by denying the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Notification No. 32/2005-Cus., dated 8-4-05. The appellants paid Basic Excise Duty, CVD and SAD payable on the imported goods, by debiting the same from Target Plus licences and further availed credit of CVD and SAD. The said imported plastic granules were sent to various job workers for conversion into plastic films/sheets. Such sending of the granules to job workers was in terms of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them in terms of licences cannot be considered in accordance with the provisions of Notification. Accordingly, proceedings were initiated for confirmation of Customs duty as also for denial of credit availed by the appellant. The said proceedings resulted into passing of present impugned order by the Commissioner. 4. For the purpose of stay, we take into consideration the Public Notice No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as violation of AU and Non-transferability conditions, as imports permitted under Target Plus Scheme as per Para 3.7.6 of the Policy (RE 2004) are with Actual User Condition and non-transferable except to listed supporting manufacturers)." 5. While dealing with the above Public Notice, the Commissioner has observed that the said procedure has been made in respect of job worker and not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the appellants have been able to make out a good prima facie case in their favour. We also note that the appellants have paid entire duty of Excise on the goods manufactured by job workers and there is no dispute about the same. 6. As such, we dispense with the condition of pre-deposit of entire amount of duty and penalties imposed upon all the appellants and allow all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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