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TMI Blog2009 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 1-3-2002, he has made licit import and the goods so imported have been utilised for the purpose those were meant. But Revenue alleges that the imported palm oil of industrial grade were diverted for use in manufacture of vanaspati which is baseless in absence of cogent evidence to suggest such conduct of the appellant. There is no ayota of evidence against the appellant to suggest that there was breach of terms of notification made by the appellant to bring it to charges. If at all there be a liability that shall arise under Central Excise Act, 1944 but not under Customs Act, 1962. Shri Anand further submits that although cross-examination was allowed, pertinent evidence were not considered for which the case has been made out against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Adjudicating Authority at page 41 of order of adjudication is whether the goods imported availing concession under a Notification No. 21/2002-Cus., dated 1-3-2002 was used for manufacture of soap and whether the soap was sold in open market as per the condition laid down by the notification. In order to decide the issue, the learned Adjudicating Authority examined various evidence both oral and documentary before him. The investigation conducted to the premises of the appellant on 17-8-2005 provided sufficient material to revenue. Revenue has not only based its case on the evidence gathered in the course of investigation but also various surrounding circumstances and governing facts were considered to adjudicate the matter. Few circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 50,00,000/- shall be deposited in two equal instalments of Rs. 25,000,00/- (Rupees Twenty Five Lakhs) each with four weeks interval from today. The first instalment be deposited by 9th March 2009 and for second instalment by 9th April 2009. If the appellant fails to comply with this direction, Revenue shall be at liberty to realise its dues in accordance with law. The direction as above if carried out and compliance made on 17-4-2009, realisation of the balance demand shall be stayed till disposal of the appeal. Stay Application No. 2582 of 2008 4. The Stay Application No. 2582 of 2008 (arising out of appeal case No. 790 of 2008), relates to Shri M.K. Jhunjhun Wala. We have heard this Applicant also in view of common cause involve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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