2009 (9) TMI 440

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....ri R. Masillamoney, Consultant, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. We find that the original authority has noted in his letter dated 7-1-2000, has examined the ratio of the decision of the Hon'ble High Court of Madras in Amar Ferro Metals (P) Ltd. v. Madras Port Trust - 1999 (114) E.L.T. 8 (Mad.) and has communicated to the respondents that ....

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....sultant, appearing for the respondents states that bank guarantee was not required in view of the Circular No. 71/98-Cus. dated 15-9-98. However, Shri T.H. Rao, Ld. SDR, appearing for the department states that the circular exempted a manufacturer-exporter listed with the central excise department from the requirement of filing bank guarantee subject to a number of conditions specified in the said....

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....e original authority has rightly rejected their request for issue of a detention certificate required for seeking waiver of demurrage and detention charges from the port trust. On the other hand, the lower appellate authority has wrongly noted that the respondents had produced a bank guarantee on 4-11-99, without appreciating the fact that the said bank guarantee was not adequate and did not have ....