TMI Blog2008 (8) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... le ground that the rate of duty on the second time clearance was less than the amount of duty originally paid, is not justified – credit of duty already paid is admissible - E/230/2008 - A/1739/2008-WZB/AHD - Dated:- 19-8-2008 - Ms. Archana Wadhwa, Member (J) Shri J.C. Patel, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - A very short issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Original Adjudicating Authority denied the same. However on appeal against the above order, Commissioner (Appeals) observed that the appellant have not established by production of records that the goods returned to them were actually manufactured and cleared on payment of duty. 2. As regards the findings of Original Adjudicating Authority, I find that there is no requirement of maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be called upon to pay higher duty. As such, I do not find any merits in the reasonings adopted by the Original Adjudicating Authority, 3. Further the objection raised by the Commissioner (Appeals) that the appellant has not been able to establish that the return goods were actually manufactured and cleared by the appellant is against the very findings of the original Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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