1996 (1) TMI 188

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..... P. Agarwal, Member (J)]. Both these appeals are directed against the common order-in-appeal passed by the Collector of Customs, (Appeals), Madras. 2. Brief facts of the case are that the respondents M/s. Coods Agro Chemicals imported copper scrap and the same was cleared after paying customs duty and c.v. duty. Thereafter, the respondents filed their claim for refund of the C.V. duty on th .....

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..... 35/81, the respondents had not satisfied the condition No. 2 that is to say they have not followed the procedure set out in Chapter X of the Central Excise Rules. In reply Ms. Manjula Gupta, Ld. counsel submitted that there is no dispute that the subject goods were imported for use in the manufacture of copper sulphate and the same were used as such. Relying upon paragraphs 11 12 of the judgment .....

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..... The Assistant Collector of Customs had not disputed this factual position in his impugned order-in-original. From the order-in-appeal passed by the Collector (Appeals) we also find that this position was also not disputed before him. In the Memorandum of Appeal, the Revenue has also not disputed the aforesaid factual position regarding the use of the imported goods in the manufacture of chemicals .....

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