2016 (12) TMI 658

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..... t the goods have been so cleared only by payment of Central Excise duty whereas they should have suffered Customs duty along with CVD Held that: - A reading of the impugned order will indicate that culpability for non-discharge of duty liability has been imposed on KCL only. No allegation has been put against the appellant to the effect that they have in any manner colluded with KCL in the clea .....

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..... M/s. Kumar Cotex Ltd. (hereinafter referred to as KCL). Permission had been taken from the Development Commissioner by KCL for clearance to DTA. These goods were purchased by the appellants. Department has taken the view that the goods have been so cleared only by payment of Central Excise duty whereas they should have suffered Customs duty along with CVD. While the impugned order demands Customs .....

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..... y for non-discharge of duty liability has been imposed on KCL only. No allegation has been put against the appellant to the effect that they have in any manner colluded with KCL in the clearance of the said goods to DTA without discharging of appropriate duty thereon. This being so, the appellants cannot be faulted for having availed of the CENVAT credit of the goods purchased and received by them .....

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