1990 (8) TMI 259

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....for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The sole issue for determination in this appeal is eligibility of the appellants to the benefit of exemption from payment of basic customs duty and additional duty vide Notification 39/85 in the following circumstances:- 2. The Appellants, inter alia, imported Denatured Ethyl Alcohol with 0.5% Acetaldehyde and filed a Bil....

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....sued by the competent authority showing that the quantity of 1982.66 Kilolitres was in fact consumed by the importers (Appellants) for the production of Acetic Acid Glacial. A demand dated 22nd June, 1987 was issued to the Appellants calling upon them to show cause why differential duty of Rs. 64,181/- should not be recovered from them as the entire quantity was not used for industrial purpose. Th....

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.... had been cleared they were no longer under the control of the Customs authorities and no allowance can be made for exemption from duty in case of loss due to evaporation of the denatured ethyl alcohol in question. The judgment of the Karnataka High Court relied upon by the appellants -Jagannath Dattatreya Shah v. Collector of Central Excise & Customs, Bangalore (1981 Tax L.R. 2787) is not applica....