2005 (10) TMI 334

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....r the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed these appeals against the common adjudication order whereby the demand of Rs. 1,33,17,085/- was confirmed and personal penalty of the equal amount was imposed on the firm. 2. Brief facts of the case are that M/s. Le Designco (firm) imported of Mulberry raw silk and availed the benefit o....

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....tain quantity of imported silk was used in the manufacture of specified goods which were exported. The contention is that the benefit of notifications in respect of Mulberry raw silk contained in the exported goods are to be allowed to the appellant while determining the demand of duty and this benefit has not been allowed by the adjudicating authority and demand was confirmed in respect of the to....

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....ling the benefit of Notification Nos. 204/92-Cus. and 80/95-Cus. A SCN was issued wherein it was mentioned the quantity of raw silk contents used in the specified goods as per Central Silk Board Certificate which was less than the quantity claimed by the appellant before Jt. DGFT. The Annexures L to Q to the SCN contains the quantity of raw silk contents as per CSBC in the goods exported. The cond....

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....silk contents as per CSBC is mentioned in the specified goods. As per the conditions of notifications, the appellants are entitled for the benefit of notifications in respect of quantity of raw silk which is used in the manufacture of specified goods as per CSBC which has been exported. In the present case, the duty was confirmed in respect of whole of the quantity of silk imported by the appellan....