2017 (9) TMI 1274

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ts not utilized in the manufacture of final products, in any case, constitutes only 0.57% of the total quantity imported - similar issue decided in the case of M/s Jhunjhunwala Vanaspati Ltd. Jaunpur (U.P.) Versus The Commissioner of Central Excise, Allahabad [2015 (10) TMI 1532 - ALLAHABAD HIGH COURT], where it was held that the object of grant of exemption was only to debar those importer/manufa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to the factory premises in piecemeal manner, according to the requirement, in tanker lorries. On scrutiny of records, it appeared to the department that against 6007.721 MTs of crude palm oil imported vide two Bills of Entry, only 5990.466 MTs was utilized for the intended purpose, hence 17.255 MTs of crude palm oil was not so utilized. Accordingly, proceedings were initiated proposing demand o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. 3. On the other hand, Ld. A.R supports the adjudication. 4. Heard both sides and have gone through the facts. I find that the issue is already covered in the Tribunal's decisions in the appellant's own case cited by ld. Advocate. 5. I find t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X