2005 (12) TMI 156

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..... olved in the present appeal of the Revenue is as to whether the respondents are entitled to the benefit of Notification No. 16/2000, which provides concessional rate of duty to crude palm oil imported for use in the manufacture of vanaspati. The original adjudicating authority has denied the benefit of the notification to the shortages detected by the Revenue on the ground that such short receipt .....

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..... be denied inasmuch as the expression "for use" is to be read as 'intended for use'. As such the Hon'ble Supreme Court has further observed that the benefit can only be denied when there is diversion of the imported goods for other purposes. In the present case, Revenue has not adduced any evidence to show that such loss of the oil was not on account of the facts explained by the assessee. As such .....

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