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TMI Blog2006 (10) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this case is the demand of duty on the goods returned to the factory under bond. Learned Counsel submits that the foreign buyers as per the fax dated 17-11-99 rejected to accept the goods for the reason given in the fax dated 17-11-99. The same is reproduced as under :- As informed to you earlier, we are facing many problems in convincing customers to accept Safolite supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit. Further, vide letter dated. 28-1-2000 he again informed the department with respect to one number of container. Again by a letter dated 4-2-2000 he informed that drums are damaged and the material is to be repacked, relabeled to make it marketable. Referring to RG-23, part-I, at page 23 he submits that the goods lied for 20 days but nobody came from the department for verification as requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustan Gas Industries Ltd. (Order No. C/III/1665 dated 11-11-2003 [2004 (165) E.L.T. 311 (Tri.)]) wherein there was some little bit delay and the same was condoned by the Tribunal. He submits that the decision is fully applicable to the facts of the present case. 2. Learned D.R. appearing on behalf of the Revenue reiterates the findings contained in the order passed by the lower authorities o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that the goods were lying intact in drums duly verified by the department, it was imperative on them to come and verify the same. Since the departmental officers have not come of their own and there is no evidence available for any diversion of the goods elsewhere, the demand is not justified and is liable to be set aside. Consequently, the penalty is not attracted. 4.In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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