9911796707
TMI Blog2008 (7) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-2000. The notification provides concessional rate of duty to vegetable oil imported for manufacture of oil normally known as vanaspati or refined. A show-cause notice was issued to the appellants demand duty in respect of 86.002 M.T. which was short delivered at port and in respect of 71.851 M.T. short received in the factory. The adjudicating authority confirmed the demand and imposed penalties. The Commissioner (Appeals) set aside the demand in respect of 86.002 M.T. which was short delivered at port and confirmed the demand in respect of 71.851 M.T. on the ground that the same has been received by the appellants and appellants failed to show that the same has been used for intended purpose. 4. Contention of the appellants is that pal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of goods lost due to leakage or damage. Hon'ble Supreme Court has held as under:- "2. It is not in dispute that the appellant had imported parts of picture tubes for manufacture of colour picture tubes. Both the input and the manufactured items are covered by the Notifications. It is also not in dispute that a small percentage of the imported parts were damaged in Transit and could not be used for manufacture picture tubes during the year 2000-2001. The appellant claimed the benefit of the aforesaid Notifications in respect of the entire lot of the parts imported relying, inter alia, upon the earlier decision of the Tribunal in National Organic Chemical Indus. Ltd. v. Collector of Customs (Import), Mumbai, 2000 (126) E.L.T. 107 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage. 3. In the circumstances the appeal is allowed but without any order as to costs." As in the present case there is no allegation that the appellants diverted the goods for other purpose we find merit in the contention of the appellants. Appeal filed by the appellants is allowed. In respect of appeal filed by the Revenue as the goods in question was not received by the appellants and this fact is not in dispute, therefore, we find no infirmity in the impugned order whereby the demand in respect of the goods in question is set aside. Appeal filed by the assessee is allowed and the appeal filed by revenue is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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