2004 (10) TMI 364

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..... Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The adjudicating authority has confirmed a demand of duty of over Rs. 73 lakhs against the appellants and has imposed on them a penalty of equal amount. The demand is in respect of Stain Steel Coils (raw material) imported by the assessee under the DEEC scheme, on the strength of four advance licences iss....

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....ithout manufacturing facility would  only  render  our exercise in futility and also such decisions will go against the well settled principles of Law of the Judgments of the Hon'ble Supreme Court on this issue". We find that this observation of the JDGFT is contra to the stand taken by the department in the instant case, but yet the JDGFT's order has not been challenged. Prima faci....