2001 (1) TMI 478

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....lant.. Shri J. Narayanasamy, Advocate, for the Respondent. [Order]. -  This is an appeal filed by the Department against the above mentioned order passed by the Deputy Commissioner of Central Excise, Chennai-III, Division of Chennai-II, Commissionerate wherein he has dropped further proceedings initiated against the respondent company namely M/s. L. M. Van Moppes Diamond Tools India ....

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....ore this forum. In the grounds of appeal the department mainly contended that as per Rule 57G(3)(c) and (k), only triplicate copy of the Bill of Entry (or) duplicate copy of the EDI generated Bill of Entry are valid documents and pleaded to set aside the impugned order besides imposing an appropriate penalty on the respondent company. A memorandum of cross-objection dated 5-4-2000 was filed by the....

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..... From the case records, I observe that the respondent had imported the inputs through courier and paid duty vide Bills of Entry dated 19-9-1997 and 20-9-1997. The above payment of duty was certified by the appraiser of customs in his proforma certificates dated 4-2-1999. Though initially at the time of taking credit only the above Bills of Entry were available with them, the duty payment particul....