1994 (3) TMI 246

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....plicant. Shri C.S. Lodha, Advocate, for the Respondent. [Order]. -  There is a delay of about 20 days in filing the Reference Application and it is reported that on account of consultation with the higher authorities, the delay has occurred. 2  After hearing both the sides, I condone the delay. 3  The Reference Application is against the Order of this Bench bearing No....

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.... that view set aside the demand for the aforesaid quantity. However, as regards the balance of 1.400 M.Tons exist, it was held by this Bench that this quantity is admittedly a case of loss in transit after clearance from the Customs area and hence this quantity has to be duly accounted for since there is a possibility of diversion of this quantity. Hence demand was confirmed only to the extent of ....

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....terms of proviso (D) to the said Notification the Department can always raise the demand denying notification benefit for the quantity not accounted for in the end use certificate as stipulated but for which the bond has been furnished without going into the merits of the case." I find from the above, no question of law has been framed. However, in fairness to the Collector, I have to presume t....