2006 (11) TMI 34

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ority. - Appeal No. C/577/97 - Final Order No. A/1310/2006-WZB/C-II/(C.S.T.B.), - Dated:- 15-11-2006 - [Order per : Archana Wadhwa, Member (J)]. - Duty of Rs. 9,73,638/- stands confirmed against the appellants along with confirmation of interest and imposition of personal penalty of Rs. 5 lakhs on the finding that the material imported by the appellants under DEEC Scheme without payment of dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s in the market. The benefit of Notification No. 80/95-Cus. was available for duty free importation, subject to fulfillment of export obligation. Such non-fulfillment on account of howsoever compelling reason, would amount to denial of benefit of the Notification. As such, the demand has been rightly confirmed by the Commissioner. However, in the facts and circumstances of the case and taking into .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X