2006 (1) TMI 444

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....espondent. [Order]. -  This appeal is directed against the order-in-appeal dated 20-10-2004 wherein the Commissioner (Appeals) has upheld the penalty, demand and allowed partly the appeal of the Respondent. The Revenue is in appeal against that part of the order-in-appeal by which the duty demand of Rs. 1,16,090/- (approx.) and the penalty imposed were set aside. 2. The relevant....

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....the interest thereon, and allowed the appeal in respect of the balance duty and penalty. Hence this appeal. The respondents are not in appeal nor they have filed any Cross-objections. 3. Considered the submissions made by both sides and perused records. The Revenue is in appeal against the setting aside the demand of Rs. 1,16,090/- and the penalty of Rs. 50,000/-. It is the contention of d....

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....l Customs duty to the tune of Rs. 2,01,228/- were short delivered at the port and lost in transit and in this way, were not used for the manufacture of Vanaspati, hence, the differential Customs duty as mentioned above, is required to be paid by the assessee, as per provisions of Rule 8 of Customs (Import of Goods at Concessional Rate of Duty for the Manufacture of Excisable Goods) Rules, 1996." ....