1997 (5) TMI 250

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.....M. Mondal, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of beverages. It imported and cleared some quantity of Tetra Brick aseptic packing material in July, 1986. The material was later found to be substandard. Appellant took up the mater with the supplier of the goods, who advised that the goods be returned. Therefore, it exporte....

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....ppellant did not allege that the goods could not be identified with those which had been imported. It proposed denial of the drawback only for one reason that the market value was less than the drawback claim. The Additional Collector's findings that the identity of the goods cannot be established goes beyond the notice and hence cannot be sustained. 3. Clause (b) of Section 76 of the Act ....

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....materials tested at your plant had oxidation which resulted in bad transversal ceiling. We recognised that the materials are not usable, therefore, we have to reprocess the same or supply from fresh production, if not possible. We can ascertain this only after we receive this stock back to Singapore." It is clear from this letter that the goods under export could not be used as `packing materia....

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....o determine the issue; the appellant has not been able to get evidence of value till now, no useful purpose will be served in sending the matter back. 5. The decision of the Calcutta High Court in Hindustan Malleables and Forging P. Ltd. v. Asstt. Collector - 1992 (62) E.L.T. 7 relied upon the appellant has to be distinguished. In that case, writ petitioner had imported a X-Ray Machine, wh....