1999 (7) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondents. [Order per : C.N.B. Nair, Member (T)]. This case came up today for deciding the stay application. However, on hearing both the sides, we are of the opinion that the appeal itself can be disposed of. Accordingly, we dispense with the requirement of pre-deposit of duty amount and take up the appeal. 2. The relevant facts of the case are that the appellants imported 7840 M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an order of the Tribunal (Order No. 360/94- NRB) reported in 1995 (78) E.L.T. 179. Such an order is not traceable as the reference is found to be not correct. 3. We have heard Shri J.M. Kenedy, ld. DR for the Revenue. He pointed out that the survey report had shown that full quantity of the goods had been unloaded and the appellants had accepted the survey report. He, therefore, submitted that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the goods were lost or destroyed on account of any specific reasons, it is clear from the fact as recorded in the impugned order that it is not a case of pilferage or loss in transit. In the circumstances, we are of the view that the demand of duty is not justified. Therefore, following the previous order of the Tribunal in the appellants own case, the appeal is allowed with consequential r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X