9911796707
TMI Blog2008 (12) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) order No. No. 303-CE/BPL/2004 dated 9-9-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- On the basis of examination of RT-12 Returns for the period April, 1998 to March, 1999, show cause notice was issued, inter alia, demanding duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner vide his letter dated 20-1-2000. By the said letter the requirement of third proviso to sub-rule (2) of Rule 173H for bringing in the goods which are not accompanied by duty paying documents whether manufactured by BHEL or not was permitted. It also extended the time limit prescribed in the said rule. It also relied upon the trade notice issued in 1992 by Indore Commissionerate and later by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant that while undertaking the repairs, whenever certain components were replaced duty on such components have been paid by the appellant. We also note that the difficulty of the appellant who is manufacturing heavy electrical equipment in following the provisions of Rule 173H appears to have been noted by the Commissionerate from 1992 onwards and relaxation has been permitted. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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