2000 (10) TMI 356

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..... er-in-appeal dated 10-12-1999 passed by the Commissioner (Appeals). 2. When the case was called, none appeared on behalf of the respondents in spite of notice. 3. Brief facts of the case are that the appellants are engaged in the manufacture of misc. chemicals. The appellants availed Modvat credit of Rs. 27,404/- on 12000 ltrs. of Turpentine oil imported from M/s. Nepal Resins and Turpentine, .....

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..... f the case. 5. Aggrieved by the order of adjudicating authority, department preferred appeal before Commissioner (Appeals) and the appellate authority vide order-in-appeal No. 2099/CE/CHD/99, dated 10-12-1999 rejected the appeal of the department on the ground that the circumstances were peculiar necessitating the respondent to avail credit on the basis of application for import. The appeal of t .....

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..... . Inspector, LCS, Lakhimur wrote a latter to the Supdt. (CE), Jammu and the relevant contents of which are reproduced below : It is brought to your kind notice that one tanker No. PCJ 5165 loaded with 12000 Ltrs. of turpentine oil valued at Rs. 1,37,018.75 involving duty Rs. 27,404/- has been cleared from Land Customs Station, Gouri Phante bearing bill of lading No. 95, dated 23-5-1995 vide Inv .....

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