9911796707
TMI Blog1989 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was entitled to claim exemption of so much duty as had been paid on the base materials used in manufacturing granulated mixed fertilisers. In order to claim such credit of duty, if any, paid upon the base materials used in the mixed fertilisers manufactured by the petitioner, the Petitioner had produced before the Assistant Collector certain materials to substantiate that the said base materials consisting of urea, ammonium sulphate, potash, super phosphate etc. were imported from foreign countries. The Food Corporation of India or other agencies which, according to the Petitioner, had imported the said base materials had paid countervailing customs duty. The Petitioner, however, did not directly purchase the materials from the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Collector, there was nothing to show that the suppliers of the Petitioner M/s. Deccan Sales Corporation had sold to the Petitioner materials out of the quantities covered by the certificates issued by the Zonal Manager of the Food Corporation of India. 3. In appeal, the said finding about the insufficiency of the materials to link the base materials used by the Petitioner with the imports made by the importing agencies was affirmed. In revision, the Government of India, Ministry of Finance, had concurred with the said concurrent finding of fact about the insufficiency of proof regarding payment of duty upon the base materials used by the Petitioner. 4. The additional compilation filed before us on behalf of the Petitioner did not carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the base fertilisers used in the manufacture of the above granulated/mixed fertilisers were secured by the factory from various dealers and sources who generally deal in duty paid materials of base fertilisers. We cannot accept the further submission made on behalf of the Petitioner that in deciding the present cases impugned in the Writ Petitions a different standard of proof was insisted upon by the authorities. We are not in a position to record a finding of our own that the dealers from whom the petitioner had obtained base materials generally dealt in duty paid materials and, therefore, an inference ought to be drawn that duty in fact had been paid at the time of their import and the Petitioner was entitled to exemption to that exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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