2012 (8) TMI 508

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..... sp; For Respondent: Mr. Navneet, Additional Commissioner (A.R)   Per: Ashok Jindal   1. The appellant M/s Phil Marketing Services Ltd imported film rolls in bulk and filed Bills of Entry. All the assessments were made finally and the goods were cleared on payment of CVD as per Section 4 of the Central Excise Act, 1944. Later on, it came to the notice of the Revenue that as these films .....

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..... n six months of the assessments and clearance of the goods, therefore, demands are not sustainable on limitation. 3. On merits also, he has submitted that after clearing the goods by the appellant from the Customs the goods were cleared to M/s Phil Corporation Ltd, who undertook the process of repacking and labeling and after the said process the goods were cleared on payment of Central Excise du .....

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..... oods on payment of Central excise duty as per Section 4A of the Central Excise Act, 1944. 7. In view of these observations, we find that the appellants are not required to pay CVD at the time of importation of the goods as per Section 4A of the Central Excise Act, 1944. Accordingly, we do not find any merit in the impugned order. The impugned order is set aside and the appeals filed by the appell .....

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