2004 (5) TMI 415

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.... Respondent. [Order]. - The appellant exported a consignment of Chloro Benzene Compound falling under Chapter sub-heading 29.21 of CETA manufactured by them. The buyer abroad rejected the consignments. The appellant sought permission to reimport the consignment and to take the goods into their registered premises for remaking, repairing etc. Such permission was granted subject to the condition ....

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....(A) in the impugned order upheld the order of the lower authority who denied the credit taken and imposed an equal amount of penalty under Rule 57-I. 4. Heard both sides. 5. It was argued that the appellant had correctly taken credit of CVD paid at the time of import. The scheme provides for such availment of credit. The Assistant Commissioner order stating that the reprocessing of rej....

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....irmed the lower authority's order on the ground that the appellant before him 'defied' the orders of the authority, who while giving permission to reimport, and bring back the defective goods to the factory specifically indicated that the appellant shall not take Modvat credit of CVD paid at the time of import. I do not know which provision of Modvat Scheme permits the authority to impose such con....