2001 (3) TMI 630

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....ondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. J.K. Group of Industries, the appellant before us, was granted two advance licences, both of which it transferred to Forge & Forge Limited, Baroda. The transferee imported goods, which were cleared under Bill of Entry No. 10794, dated 12-12-1994. The ....

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....icencee had to export goods on which no input stage credit had been availed in order to be entitled to duty free imports against the said licence. In the instant case the primary condition of the notification itself not been fulfilled and therefore the liability to discharge the duty on the goods imported has to be on the noticee only". He therefore, confirmed the demand for duty and imposed penal....