2014 (12) TMI 1075

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..... . Shri Ganesh Havanur, AR, for the Respondent. ORDER M/s. Poshak Oils & Fats Ltd. (Poshak) imported Crude Palm Oil (CPO) under Chapter Sub Heading No. 15111000 of the Customs Tariff by availing concessional rate of Customs duty subject to condition that they followed the provisions of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. After im .....

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..... n the case of Molex (I) Ltd. v. Commissioner of Customs, Bangalore [2012 (275) E.L.T. 607 (Tri.-Bang.)], show cause notice itself is without jurisdiction and therefore, the impugned order cannot be sustained on this ground alone. Further, he also submits that at the best, the omission on the part of the appellant can be considered as procedural and substantive requirement of notification has been .....

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..... ) Ltd. (supra) as well as PCS Industries Ltd. (supra), the Tribunal has considered the very same Rule 8 of the Rules. Rule 8 reads as under : "The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the intended purpose and in case they are not so used take action to recover the amount equal to the .....

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..... e, it appears to us, the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdiction over the factory may, under Rule 8 ibid, alert the proper officer of Customs regarding any non-user of the imported raw material in terms of the 1996 Rules read with the Customs Notification so that the latter can issue notice under Section 28 of the Customs Act for recovery of the duty forgon .....

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..... the relevant provisions in greater details and provided an explanation for coming to the conclusion. In view of the above, in our opinion, the appellants have made out a case for complete waiver of pre-deposit and stay against recovery during pendency of the appeals. Accordingly, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery is granted during pendency of a .....

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