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TMI Blog2017 (5) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ded - Held that: - for the period subsequent to the period of SCN the said Rules were amended wherein it was provided that the imported goods which could not be utilized can be re-exported. Though the said provision was not applicable to the period for which the SCN was issued, the principle involved in the said provision should be applicable for all the material periods - if the goods on importat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the jurisdictional Central Excise Officers under Customs (Import of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 1966 with effect from 17/07/2009 and executed bond which was accepted by jurisdictional Assistant Commissioner on 03/02/2011 for import of LCD Panel for use in their factory for manufacture of L.C.D. TVs, the intended purpose, at concessional rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Revenue that ₹ 17,23,112/- was recoverable from appellant under Rule 8of the said Rules. Therefore, a Show Cause Notice dated 10/08/2012 was issued to the appellant. The said Show Cause Notice was adjudicated through Order-in-Original No. 21/Additional Commissioner/Noida/2013-14 dated 23/07/2013. The Original Authority confirmed the demand and also ordered the appellant to pay interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which were re-exported without any use should be treated as if same were never imported and should be treated as accounted for and the provision of Rule 8 for recovery are not invocable in respect of such re-exported goods. 4. Learned D. R. has relied on the impugned Order-in-Appeal. 5. Having considered the rival contentions, we find that for the period subsequent to the period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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