2006 (2) TMI 676

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..... r the Revenue. ORDER [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 409/2003-Cus., dated 28-11-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are as follows : The appellants imported second hand wire drawing machine under the EPCG scheme. They installed one of the machines in the job worke .....

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..... Commissioner (A). He upheld the Order of the original authority. The appellants are aggrieved over the impugned order and hence they have come before this Tribunal for relief. 3. Shri T.R. Sastry, learned Advocate appeared for the appellants and Shri K.S. Bhatt, learned SDR appeared for the Revenue. 4. The learned advocate made the following submissions. (i) Out of the six machines i .....

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..... breach of procedure and not contravention of any substantive condition of Notification No. 110/95-Cus. (vi) The learned advocate relied on the following case laws. a. Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner - 1991 (55) E.L.T. 437 (S.C.). b. Novopan India Ltd. v. CCE, Hyderabad - 1994 (73) E.L.T. 769 (S.C.). (vii) The Show Cause Notice does not allege any of the ingredie .....

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..... Apex Court decision in the case of Mediwell Hospital and Health Care Pvt. Ltd., reported in 1997 (89) E.L.T. 425 (S.C.). He said that the exempted Notification has to be strictly construed, since the appellants had not installed the machine in their factory, they had violated the conditions of the Notification, hence the order of the lower authority should be upheld. 6. We have gone through .....

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..... ld that the capital goods were duly installed. In view of the above facts, we feel that there is no serious violation of the conditions of the Notification, especially when the export obligations have been fulfilled and the machine was put to use in their job worker premises. Hence the confiscation of the machinery is not sustainable. Even there is no merit in invocation of the longer period becau .....

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