2000 (7) TMI 792

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....adhyay, JDR, for the Respondent. [Order]. - A very short point is involved in the present appeal. During the period November, 1998 to February, 1999, 79.746 MTs. of duty paid MS pipes were returned to the appellants by their customer, in which D-3 intimation was given to the Department. The goods were cleared without payment of duty claiming the benefit of Rule 173H. 2. Vide the impu....

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....rst refused to take them but subsequently received when intervened by the Assistant Commissioner; that since D-3 was filed there should not be any difficulty on the part of the Superintendent to undertake the necessary verification; that in any case non-following of Trade Notice procedure for the purposes of permission of the Commr. is only a procedural lapse and they should not be made to pay sec....