2003 (10) TMI 579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri K.K. Srivastava, DR, for the Respondent. [Order]. - The application is for waiver of deposit of duty of Rs. 3,76,221/- found by the adjudicating officer and the appellate authority to be Cenvat credit wrongly taken and penalty of Rs. 50,000/-. 2. Vinod Parmar, the chief accountant requests adjournment on the ground that the advocate who is in Chennai is unwell. He i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....graph 4 in Board circular 179/13/96-CX., dated 29-2-1996 that a manufacturer/importer has to make a declaration in the reverse of the copy of the bill of entry of his intent to deliver the goods to someone else for availing credit which has been endorsed by the proper officer of the customs, has not been complied with. The applicant's stay application contains no grounds except to say that the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of entry are electronically generated and only signature appearing is the signature of the officer passing the goods out of the customs charge, it appears to be prima facie that the circular of the board requiring certification by the customs officer of the duty actually paid on a declaration filed by the importer showing his intention to transfer the goods is a measure of prudence in accordance w....