2008 (11) TMI 577

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..... . Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellant is required to pre-deposit an amount of Rs. 78,86,289/-. 2. We heard both sides. 3. The appellants imported certain goods and paid the Special Additional Duty (SAD) leviable under Section 3(5) of the Customs Tariff Act, 1975 by debiting the same in the licences obtained under the following schemes. (i) Duty Free En .....

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..... as Cenvat credit or duty drawback. Our attention was also invited to Para 3.7.7 of the EXIM Policy wherein there is a clear provision for taking Cenvat credit of the amount debited. 5. The learned departmental representative invited our attention to earlier circular wherein a contrary stand has been taken. 6. After going through the papers very carefully, we are convinced that the appellants hav .....

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