2007 (7) TMI 471

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....DR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had imported 12 consignments of wastepaper and cleared the same under an equal number of Bills of Entry against payment of Special Customs Duty @ 5% without claiming the benefit of Customs Notification No. 12/97 dated 1-3-97 as amended by Notification No. 26/98-Cus. dated 2-6-98 and further amended by Notificatio....

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....as regards the other refund claims, they preferred an appeal to the Commissioner (Appeals). The appellate authority found that only 3 of the 12 imports had been effected after 15-9-98, the date on which the appellants had obtained Certificate of Registration in terms of Rule 3 of the above rules and, on this basis, the authority held that the refund claims pertaining to those imports alone would b....

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....r of Central Excise was valid for consignments imported during the quarter July - September 1998 as indicated by the covering letter for the certificate, which, inter alia, states thus : "This registration certificate is valid only for this consignment i.e. for the quarter ending July - September 1998". The subject imports were made during this quarter. We are of the view that the registrati....

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....dicating the quantity and value of goods imported, the quantity of imported goods consumed for the intended purpose, and the quantity remaining in stock, Bill of Entry-wise and to produce the said account as and when required by the jurisdictional Assistant Commissioner/Deputy Commissioner of Central Excise. Learned Commissioner (Appeals) rightly remanded the case to the original authority. It app....