2016 (8) TMI 29

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..... ification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - Demand set aside - Decided in favor of assessee. - C/42251/2014, C/41485/2015 - FINAL ORDER NOs. 41051-41052/2016 - Dated:- 27 .....

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..... upport his contention. 2. Revenue opposes the aforesaid proposition relying on the order of Commissioner (Appeals). 3. Heard both sides and perused the records. 4. Law is well settled by the apex court in the case of State of Haryana Vs Dalmia Dadri Cement Ltd., reported in 2004 (178) E.L.T. 13 (S.C) that the goods intended for use in a notification is not to be construed as used .....

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