2008 (2) TMI 788

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..... After hearing both the sides, I find that the appeals can be disposed of on a short ground. Vide show cause notice dt. 1-2-2000, appellants were called upon to show cause as to why duty of Central Excise equal to the aggregate to the duties of Customs should not be recovered from them in respect of the imported goods, which stands diverted in the domestic market in stead of using the same in th .....

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..... ion of Central Excise duty. To the similar effect is a latest decision of the Hon ble Supreme Court in the case of CCE C v. Suresh Synthetics - 2007 (216) E.L.T. 662 (S.C.) = 2007 (83) RLT 1 (SC)]. 2. In view of the ratio of the above judgments, I find that the show cause notice under consideration proposed recovery of Central Excise duty whereas Customs duty stands confirmed by the Adjudicating .....

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