TMI Blog2015 (12) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... arts, food stuffs and others, as per sub para (C) of CBEC Circular No. 37/96-Cus., dated 03.07.1996, should be classified separately under heading no. 89.08 and the importer should pay the differential amount of duty of ₹ 3,81,865.00. By the impugned order, Commissioner (Appeals) upheld the adjudication order. Appellant contended before the Commissioner (Appeals) that the burden was on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by Order No. A/2411/WZB/AHD/2009 Dated 12.11.2009 dismissed the appeal filed by the appellant, for non prosecution. The Honble Gujarat High Court by Judgement Dated 03.03.2011 in Tax Appeal No. 1015/2010 (M/s Kiran Ship Breaking Corporatin, Bhavnagar vs. Customs Excise Service Tax Appellate Tribunal) set-aside the Tribunal order and the appeal before the Tribunal was restored. 2. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudication order. 4. On perusal of the impugned order, we find that the appellant contended before the Commissioner (Appeals) that the burden was on the Department to prove that the subject goods bunkers and stores were imported and cleared by the importer through the Customs barrier. The Commissioner (Appeals) proceeded on the basis that the subject bunker and stores were declared by the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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