9911796707
TMI Blog1998 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order]. - When the matter was called, none is present for the appellant, who have asked for adjournment. However, it is found that the impugned order is one of remand with direction to the adjudicating authority regarding the duty liability and therefore the matter is proceeded with. The appellants had imported gas cylinders and claimed clearance of empty cylinders at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication more than 7 years had already gone by. He also found the reason for not re-exporting during the period not convincing; he upheld the Assistant Commissioner's order and directed that in the case of the containers which are already empty and ready for the export appellant should be allowed to re-export the same and duty demand may be confirmed on the rest of the containers which are still n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had given at the time of import of the gas for which they have also executed bond with bank guarantee. The appellants have opted to avail of the exemption from duty on cylinders in terms of the notification and it is their obligation to have complied with and fulfil those conditions. Admittedly they have not complied with in respect of cylinders and in such circumstances the terms on which the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
