2010 (2) TMI 434

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..... aside. - C/6-7/2006 - A-50-51/KOL/2010 - Dated:- 3-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Shri K.K. Sanyal, Consultant, for the Appellant. Shri M.B. Bal, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The common issue is involved in these appeals. Therefore, the same are being taken up together. 2. Heard both sides. The appella .....

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..... d that the appellant has issued road challan showing destination at Delhi whereas the goods never reached Delhi and the appellant had not brought to the notice of the Revenue this fact. 5. We find that the appellant is a CHA and that goods were imported by availing the benefit of Notification for use in the specified goods. The appellant made road challan showing destination at Delhi and the goo .....

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