2008 (12) TMI 561

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant. Shri K.K. Goel, DR, for the Respondent. [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 caus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on one such relaxation given by the Asst. Commissioner 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 issu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has undertaken certain repairs. It was also submitted 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X