TMI Blog2017 (2) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ication both on substantial ground as well as on the limitation as per the proviso to the notification. - appeal allowed by way of remand. - C/115 - 116/2007 - Final Order No. 42478-42479 / 2016 - Dated:- 20-12-2016 - Shri D. N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri G. Derrick, Adv. For the applicant Shri B. Govindarajan, AC (AR) For the respondent ORDER Per D. N. Panda Appellant submits that it is a SSI unit who manufactures Agarbahtis and export the same. But, such goods came back due to defects therein found by the importer abroad. While the goods came back, the customs authorities levied duty of excise which is equivalent to additional duty of customs under section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Act and special duty of customs leviable under sub-section (1) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table. TABLE Sl.No. Description of goods Amount of duty (1) (2) (3) 1. Goods exported -(a) under claim for drawback of any customs or excise duties levied by the Union Amount of drawback of customs or excise duties allowed at the time of export (b) under claim for drawback of any excise duty le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut payment of Central Excise duty under transit bond .to be executed with the customs authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re-imported goods into their factory. [Emphasis supplied] Appellant relies on clause (e) in column 2 of the Table under Sl. No. 1 thereof to submit that the goods shall be subjected to condition No. (iv) appearing in column 3 of the table of the notification. Appellant fulfilled the conditions thereof and is also within the limits prescribed by the proviso to the said notification. When the appellant fulfilled the condition of the notification, the levy made in adjudication is unsustainable. 2. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
