2005 (7) TMI 227

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..... id purpose M/s. Caltex (I) Ltd., imports the requisite raw material, which is cleared directly to the appellant's factory. The appellants are taking credit of duty paid by M/s. Caltex (I) Ltd., at the time of import. 2. Demand of duty of Rs. 3,83,460/- was raised against the appellants on the ground that the same has been availed on the basis of duplicate copies of bills of entry generated on ED .....

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..... y of Rs. 1 lakh. On appeal the demand was upheld and penalty reduced to Rs. 50,000/-. 3. After hearing both sides, I find that the only dispute in the present appeal is that the endorsement was not made at the back of duty paying documents but the same was given by way of separate certificate by M/s. Caltex (I) Ltd. I find that the entire idea of endorsement by importer, where the goods are dive .....

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..... led law that such public notice be followed by the authorities inasmuch as they are meant facilitate the smooth functioning of the legal procedures. I also note the Tribunal's decision in the case of Commissioner of Central Excise, Dibrugarh v. Tara Tea Estate [2004 (177) E.L.T. 716 (Tri.)] laying down that photocopy of the bill of entry along with certificate issued by the importer showing sendi .....

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