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TMI Blog2013 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... olated by the assesse - But, here instead of Asst. Commissioner of Central Excise, Commissioner of Customs, Pune has issued show-cause notice which is beyond his jurisdiction - Decided in favour of Assessee. - C/720/03 - A/1265/13/CSTB/C-I - Dated:- 12-6-2013 - Ashok Jindal And S K Gaule, JJ. For the Appellant : Shri M H Patil, Adv. with Shri R Ravindran, Adv. For the Respondent :Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product but some quantities of these inputs could not be fully utilized in manufacture of final product. Therefore, a show-cause notice was issued by the Commissioner of Customs, Pune to the appellant for demand of differential duty from the appellant. The duty demand was confirmed. Aggrieved from the same, the appellant is before us. 3. Shri M.H.Patil, ld. Counsel for the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- "8. Recovery of duty in certain case. - The Assistant Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the intended purpose and in case they are not so used take action to recover the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid at the time of importation." A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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