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TMI Blog2010 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... ame purpose - This was done after giving proper intimation to the appellant-Department and the latter had never raised any objection to that being so done - Decided in favour of assessee. - 113 & 114 of 2010 - - - Dated:- 19-8-2010 - Ajay Kumar Mittal and Mehinder Singh Sullar, JJ. REPRESENTED BY : Shri Sanjiv Kaushik, Advocate, for the Appellant. [Order per : Ajay Kumar Mittal, J.]. This order will dispose of two appeals, CEA Nos. 113 and 114 of 2010, the question of law and fact being common therein. 2. The facts have, however, been taken from CEA No. 113 of 2010. 3. This appeal filed under Section 35G of the Central Excise Act, 1944 [for short 1944 Act ) at the instance of the Revenue has arisen out of order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by it to observe all provisions of 1996 Rules, 1944 Act and the Custom Act, 1962 (for short 1962 Act ) as also the notifications issued thereunder. 5. The respondent imported various items vide different bills of Entry under Notification No. 13/97-Cus. and 25/99-2000-Cus. read with 1996 Rules. An audit was carried in the record of the respondent when it was found that the respondent had not used the whole quantity of various goods imported at the concessional rate of duty but had removed certain imported items from its factory premises to another unit at Vadodara thereby, violating the provisions of the 1996 Rules and causing loss of custom duty to the exchequer to the tune of Rs. 12,83,298/-. Two notices were, thus, served on the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilized in the premises of its factory other than the one registered under the 1996 Rules and as per the procedure set out in these Rules? 9. The Commissioner (Appeals), while upsetting the order of demand passed by the adjudicating authority, considered various factors. The significant of all, that was contended on behalf of the assessee was that though the goods were purchased for use in the manufacture of colour picture tubes at their Mohali Unit, but due to closure of that unit, the assessee-company was not able to use the inputs and as such the same were diverted to their unit in Vadodra for the same purpose. This was done after giving proper intimation to the appellant-Department and the latter had never raised any objection to that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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