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M/s Century Yarn And M/s Century Denims Versus CC, Indore

2016 (3) TMI 218 - CESTAT NEW DELHI

100% EOU - Denial of exemption - Reimbursement of goods short received - Appellant imported cotton on the basis of procurement certificate issued by the designate authority of Customs & Central Excise based on which the Custom authorities at the port .....

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ier for the quantity short received and the supplies reimbursed the same - Held that: the entire quantity of bales of cotton imported was received in the factory were intact and there is neither any allegation of diversion nor any evidence to that ef .....

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Therefore, the demand can not be raised. - Decided in favour of appellant - Appeal No. C/368-369/2010-CU(DB) - F. Order No.52608-52609/2015 - Dated:- 12-8-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petit .....

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35/- were confirmed along with interest, and equal mandatory penalty under Section 114A of Customs Act, 1962 was also imposed. 2. The facts, briefly stated, are as under: The appellant is a 100% EOU. It procured raw material without payment of duty u .....

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ce thereof duty free. The goods were received in the appellants factory and at the time of weigment while re-warehousing found to be short (in weight), although the number of bales were the same as imported and were intact. The appellant raised debi .....

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that there was no pilferage of the goods imported and the difference in the weight of cotton normally arises as a result of variation in the moisture contained at the time of supply and at the time of receipt of goods in the factory and that realisin .....

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the contentions of both sides. We find that there is no allegation either in the show cause notice or in the order of the first appellate authority that there was any diversion of the goods after their import duty free. The number of bales received .....

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y in weight marginally depending upon its moisture content. Possibly for that reason only CBEC vide the aforesaid circular dated 15.4.1983 (supra) stated that loss in weight up to 1% was condonable, although it gave no scientific basis as to how the .....

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