2005 (9) TMI 163

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..... manufacture fabricated and galvanized transmission line towers and parts thereof. Initially exemption under Notification No. 108/95 dt. 28-8-1995 was claimed by the appellants on the ground that the impugned goods were to be utilized in a project funded by the World Bank. However, subsequently the World Bank declined to fund the project. As such, the duty amounts have been paid on the imported raw .....

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..... ay interest. 2. The learned advocate appearing for the appellants, however, argues before us that the appellants are not liable to pay duty and interest on the ground of time-bar as the period in dispute is from March 2002 to July 2002 and the Show Cause Notice has only been issued in September 2003. 3. After considering arguments from both sides and perusal of case records, we find that the i .....

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..... wever, since subsequently the condition of the notification has been violated in view of World Bank not funding the project, we are of the view that the duty amount voluntarily paid by the appellant has been rightly appropriated by the Adjudicating Commissioner. We are also of the view that if the condition of a notification is violated, the duty can be demanded in terms of the notification as hel .....

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