2010 (9) TMI 457

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..... ctor of the manufacturer-firm has admitted in his statement that inputs in question were diverted in the open market. – Appeal allowed - E/1798-1799/2003 - A/313-314/2010-WZB/C-11/(EB) - Dated:- 28-9-2010 - S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : Shri T.C. Nair, Consultant, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : S.S. Kang, Vice .....

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..... e penal provisions for wrongfully passing on credit of the additional duty under the Customs Tariff Act becomes applicable w.e.f.4-7-1999. The dispute is in respect credit availed by the manufacturer on additional duty of customs and the allegation is that only duty paying documents were supplied. In view of the amendment which is effective from4-7-1999, we find merit in the contention of the appe .....

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