2004 (8) TMI 520

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.... Shri D.N. Choudhary, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  M/s. G.S. Metalica has filed the present Appeal against Order-in-Appeal No. 122/03, dated 23-4-2003. Shri R. Sudhinder, learned Advocate, submitted that the appellants had imported brass scrap weighing 39.965 MT in 1998 by availing exemption from payment of special Additional duty under Notificatio....

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....est; that the Department is also claiming from them interest which is not payable by them; that the Preventive Officer had visited their factory on 10-6-1999 when the entire material imported by them was lying in their factory; that subsequently they have sold the entire material; that they had furnished details of sale in the Appeal filed before the Commissioner (Appeals) with details of purchase....

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....n dispute that the benefit of the Notification was available subject to the condition that the goods imported by them are only sold. It is not in dispute that the goods were taken by the Appellants to their factory premises and were stored there and these were duly entered in their raw material register. From these facts, which had not been controverted, it cannot be claimed by them that they had ....