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TMI Blog2012 (12) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority had confirmed a duty demand of Rs.7,79,11,501.79 under the provision of Section 28 of the Customs Act, 1962 along with interest thereon and also imposed equivalent amount of penalty under section 114A of the said Customs Act. The above duty demand has been confirmed on the ground that the appellant has not fulfilled the terms and the conditions of the advance licenses issued to them and they removed imported goods 'as such' thereby violating the conditions of Notification no. 43/2002 dated 19.04.2002. The issue had come up earlier before this Tribunal and this Tribunal vide order no. A/233/11/CSTB/C-I dated 19.05.2011 had remanded the matter back to the adjudicating authority with the following directions:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions of the said scheme read with relevant notifications, the matter has to go back to the adjudicating authority for denovo consideration in the light of the additional evidences now raised by the appellants. The argument of the Ld. Jt. CDR that the Board's Circular was set aside by the Hon'ble Delhi High Court and hence the appellant should have followed the said judgment lacks merit for the reason that the Board itself did not accept the said judgment of the Hon'ble High Court and preferred an appeal before the Hon'ble Apex Court and the said Circular was withdrawn only in 2005 after the Hon'ble Apex Court upheld the Delhi High Court judgment on the matter. Therefore, the appellant cannot be penalized for following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order dated 31.01.2008 is set aside and the matter is remanded for denovo consideration. Thus, the appeal is allowed by way of remand." From reading of the above order, it is abundantly clear that the Tribunal has held the activity undertaken by the appellant amounted to manufacture and it was not cleared 'as such' by the appellant importer. What was required to be verified was that the co-relation between the goods imported under the various advance licenses and clearances of the same on payment of excise duty by the appellant after slitting and cutting. The learned adjudicating authority in the remand order has clearly recorded the findings in this regards as follows:- "Now, in remand proceedings the notices have s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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