2005 (2) TMI 254

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..... the Commissioner in pursuance of the earlier remand order of the Tribunal. We find that the Commissioner has taken into account verification of 5 items in respect of which there is no dispute regarding quantification of the duty. However, in respect of other items, the appellants have not been able to explain the shortage. The learned JDR has cited the following two decisions of the Tribunal :- .....

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..... t production, has not been explained by them satisfactorily. They also worked under the customs bond and the question of time bar cannot be applied when the goods are kept under such bond and the units are allowed a much longer period to utilize the imported goods. We are not satisfied that the appellants have a case in their favour. The duty exemption granted to EOUs is a special dispensation to .....

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