2006 (3) TMI 439

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....ahapatra, Advocate, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - The Appellant has challenged the order of the Commissioner confirming the demand of duty of Rs. 3,61,43,619.00 (Rupees Three Crores Sixty One Lakh Forty Three Thousand Six Hundred Nineteen) against the appellant and imposed penalty of equal amount and also o....

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....ja and Tantushree for purchase from the appellant was over looked. These directions issued by the Govt. of West Bengal, were binding on the appellant and there is no dispute over that fact. It was also stated in these directions that Tantuja and Tantushree will normally use the stores and godowns of the Spinning Mills which may continue to be under the control of the Spinning Mills for storing yar....

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....tral Govt. 'Nil' duty was payable in respect of the goods purchased by a registered Apex Handloom Co-operative Society, the National Handloom Devp. Corporation or a State Govt. Handloom Devp. Corporation, and the payment for which was made by cheque, drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account for the goods enumerated against sub-headings 5205.11,....

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....he appellant in consonance with the requirement of the exemption notification. As regards the lifting of the goods from the mill premises, as per the condition of the notification dated 25-2-1994, the mill had to provide facility to the Apex Society to use their godowns leaving no scope for any adverse interference against the appellant that the goods were being sold by them to other buyers. 5.....