TMI Blog2021 (8) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Authorities, certifying that appropriate duty liability had already been discharged in respect of the goods imported under the disputed Bills of Entry. It is evident that the duty paid character of the goods and receipt of the same in the factory for use in the intended purpose have been duly complied with. On the strength of the certificate issued by the Jurisdictional Customs Authorities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of the final product. During the disputed period, while scrutinizing the records maintained by the appellant, the audit wing of the department observed that the appellant had availed cenvat credit on the basis of photocopies of 13 nos. of the Bills of Entry. Since, the appellant did not produce the original copy of the Bills of Entry for verification before the department, proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the appellant was partly rejected on the ground of non-submission of the Bills of Entry or the certificate issued by the Jurisdictional Customs Authorities. The said order of the Tribunal was also appealed against by the appellant before the Hon ble Bombay High Court. Vide order dated 10.06.2019, the Hon ble Bombay High Court has set aside the order of the Tribunal with the direction for res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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