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TMI Blog2009 (6) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-2009 - S/Shri T.K. Jayaraman, M.V. Ravindran, JJ. REPRESENTED BY : Shri G.P. Sastry, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against OIA No. 58/2005(V-II)Cus., dt. 28-11-2005 passed by CC CE (Appeals), Visakhapatnam. 2. We heard both sides. 3. The appellants imported 235. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted the material was lost in a fire accident in the port of Kakinada and as such the end-use condition of the notification is not required to be complied with in terms of the following case laws. (a) Goods intended for specific use and destroyed in fire, end-use condition fulfilled - 1989 (41) E.L.T. 277 (Tri.) (b) Goods in railway yard, destroyed by fire-matter covered by Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use were removed free of duty from the place of production to the hydrogenation plant within the same factory for further manufacture. There was a fire accident and the goods were destroyed. There was no allegation that the goods had been diverted for other purposes. In those circumstances, the Department demanded duty. However, the Commissioner (Appeals) held that the intention to use for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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