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TMI Blog2014 (5) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... assesse has found short supplied goods and claimed the benefit of Notification No. 21/2002 and it is also admitted position that these short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of notification is not available to assessee – Thus, confirmation of demand of duty is correct. In the impugned order the learned Commissioner (A) rejected r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellant is a manufacturer of telecom instruments and obtained an order for supply of Base Station Controllers and Base Transceiver Systems known as BSC/BTS from BSNL. To complete their obligation, they imported certain parts from China. After importation, they filed bill of entry and claimed the benefit of Notification No. 21/2002 at SI. No. 321 and 322. After customs c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us. 3. The learned counsel for the appellant submits that, on examination of the goods at their factory they found shortage of the goods and immediately they informed to the Range Superintendent regarding the shortage of the goods. Moreover, they wrote to foreign supplier about the shortage of the goods and foreign supplier also confirmed that they had not at all shipped the said goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 6. Considering the fact that the appellant has found short supplied goods and claimed the benefit of Notification No. 21/2002 and it is also admitted position that these short supplied goods are not used in the manufacture of intended finished goods. Therefore, the benefit of notification is not available to the appellants. In these terms we hold the confirmation of demand of duty is corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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