2006 (10) TMI 320

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.... for the Respondent. [Order]. - Heard both sides. The issue involved in this case is the demand of duty on the goods returned to the factory under bond. Learned Counsel submits that the foreign buyers as per the fax dated 17-11-99 rejected to accept the goods for the reason given in the fax dated 17-11-99. The same is reproduced as under :- "As informed to you earlier, we are facing many probl....

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....d the duplicate copy of ER-4 for cancellation of credit. Further, vide letter dated. 28-1-2000 he again informed the department with respect to one number of container. Again by a letter dated 4-2-2000 he informed that drums are damaged and the material is to be repacked, relabeled to make it marketable. Referring to RG-23, part-I, at page 23 he submits that the goods lied for 20 days but nobody c....

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....tion he relies upon the decision in the case of Hindustan Gas & Industries Ltd. (Order No. C/III/1665 dated 11-11-2003 [2004 (165) E.L.T. 311 (Tri.)]) wherein there was some little bit delay and the same was condoned by the Tribunal. He submits that the decision is fully applicable to the facts of the present case. 2. Learned D.R. appearing on behalf of the Revenue reiterates the findings co....