2001 (9) TMI 1071

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....karni, CA, for the Appellant. Shri M.H. Shaikh, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applicant manufactures certain types of machinery. Among these are dairy machinery and parts thereof on which the rate of duty is nil, and some other machinery which it cleared without payment of duty to the Indian Navy in terms of an exemption notification. The applicant....

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.... not represent to its buyers that this represented duty have at this stage to be accepted. Rule 57CC does not describe the amount required to be deposited as duty. The Board has itself clarified through Trade Notice (70/96, dated 14-10-96 of the Mumbai-I Commissioner, being an example) that the amount reversed under Rule 57CC "is not by way of payment of excise duty" and that the amount cannot be ....