2010 (3) TMI 413

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.... Advocate, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - The legality and correctness of the order passed by the CESTAT, Bangalore, in Appeal No. C/156/04 vide Final Order No. 463/2006, dated 16-2-2006 is called in question in this appeal raising the following substantial questions of law :- 1. Whether the Tribunal was right in holding that the duty on capital goods is payable o....

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....facture the car stereo and to export manufactured items under the provisions of the erstwhile Notification No. 13/81 which has been superceded by the notification No. 53/97 dated 3-6-1997. When the premises of the respondent-assessee was inspected, it was noticed that the assessee has availed the exemption in respect of the imported materials on which a duty of Rs. 29,92,794/- had to be paid by ut....

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....esulted in awarding of compensation to the assessee. It is the case of the assessee that, later after obtaining permission he exported the manufactured items to Dubai, earned foreign exchange. Therefore, it was contended that there is no negligence on the part of the assessee in not fulfilling the obligation and that it was beyond the control of assessee. Under the circumstances, he requested the ....

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....he submissions of the representative of the Revenue remanded the matter in order to re-compute the duty payable by the assessee in respect of the raw-materials in terms of the order passed in Natural Stones Exports Limited v. CCE and other directions were also issued by the Tribunal. The order of remission dated 28-2-2006 is called in question in this appeal. 7. The main contention of the asses....