9911796707
TMI Blog2000 (7) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - A very short point is involved in the present appeal. During the period November, 1998 to February, 1999, 79.746 MTs. of duty paid MS pipes were returned to the appellants by their customer, in which D-3 intimation was given to the Department. The goods were cleared without payment of duty claiming the benefit of Rule 173H. 2. Vide the impugned order duty of Rs. 2,10,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently received when intervened by the Assistant Commissioner; that since D-3 was filed there should not be any difficulty on the part of the Superintendent to undertake the necessary verification; that in any case non-following of Trade Notice procedure for the purposes of permission of the Commr. is only a procedural lapse and they should not be made to pay second time in respect of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has not been done by the jurisdictional authorities it is they who have to be blamed for non-action. Similarly, it is borne from the facts on record that goods were subsequently cleared. Non-taking of the permission, even if required in terms of the Trade Notice cannot deprive the appellants of their legitimate right of clearing the returned goods without payment of duty under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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