2008 (7) TMI 245

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..... of the amount of Central Excise duty not paid on the impugned goods - Revenue has no case that the assessee had not paid the Central excise duty due on the impugned goods – so demand of special additional duty is not sustainable - C/478/2001/MAS - 657/2008 - Dated:- 3-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S. Renganathan, Advocate, for the Appellant. .....

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..... able under sub-section (1) of Section 16 of the Finance (No.2) Act, 1996 (33/1996), as was in excess of the amount indicated in the corresponding entry in column (3) of the said Table. "The common case of the parties is that the impugned goods fell under Sl. No.(d) of the Table which reads as follows: TABLE Description of goods Amount of duty (d) under bond without .....

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..... o exempted reimported goods from the SAD imposed under Finance Act, 1996. 4. We have heard both sides. We find that Notification No. 94/96, dated 16-12-96 exempted reimported goods from the BCD, countervailing duty and the SAD in excess of the amount of Central Excise duty not paid on the impugned goods. The Revenue has no case that the assessee had not paid the Central excise duty due on the .....

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