2005 (12) TMI 156

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..... s to whether the respondents are entitled to the benefit of Notification No. 16/2000, which provides concessional rate of duty to crude palm oil imported for use in the manufacture of vanaspati. The original adjudicating authority has denied the benefit of the notification to the shortages detected by the Revenue on the ground that such short receipt oil has not been actually used in the manufactu .....

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..... " is to be read as 'intended for use'. As such the Hon'ble Supreme Court has further observed that the benefit can only be denied when there is diversion of the imported goods for other purposes. In the present case, Revenue has not adduced any evidence to show that such loss of the oil was not on account of the facts explained by the assessee. As such by following the ratio of the Hon'ble Suprem .....

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