9911796707
TMI Blog2012 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... s-declaration with intention to evade duty. No collusion has been alleged - appellants have a good case since the term ‘Condensate’ itself is a recent term and the quality of Condensate and the specification also vary from source to source - appellants have made out a prima facie case in their favour on limitation - waiver of pre-deposit allowed - C/241-244, 247, 250 and 251/2011 - S/430-436/2012-WZB/AHD - Dated:- 21-3-2012 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : S/Shri Piyush Kumar and Alok Bharthwal, Advocates, for the Appellant. Shri R. Nagar, AR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Before the arrival of vessel, M/s. Teej Impex Pvt. Ltd., Gandhidham sold 2,600 MTs to M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere seized and allowed to be redeemed on payment of redemption fine, proposal for re-classification was upheld and penalties under various Sections were imposed. 2. Ld. Counsel on behalf of the appellant submitted that in this case, the last Bill of Entry in respect of which the differential duty has been demanded, was filed on 22-6-2009 and the Show Cause Notice was received by them on 26-12-2009. He submitted that the Show Cause Notice was time-barred in view of the fact that there was no suppression of facts or mis-declaration in this case. Even if the date on which out of charge was given was taken, the Show Cause Notice issued would be beyond the 6 months period. Therefore, he submits that on limitation itself, the appellant has a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged. Since the appellants have been able to make out a prima facie case in their favour on the grounds of limitation, and it was also submitted that on merit, the appellants have a good case since the term Condensate itself is a recent term and the quality of Condensate and the specification also vary from source to source. Under these circumstances, we consider the matter would require detailed examination of the technical issues, meaning of terms like Condensate, Light Oil, tariff description, relevant notes and report of chemical examiner, which can be considered only at the time of final hearing. 4. Since the appellants have made out a prima facie case in their favour on limitation, we consider this to be a fit case for waiver of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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