2008 (10) TMI 503

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....Kurmy, Advocate, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The facts of the case have been summarised in the Stay Order Nos. S-395-396/Kol/08, dated 15-5-08 while asking the appellants to pre-deposit an amount of Rs. 5.00 lakhs (Rupees five lakhs). Shri Kartik Kurmy, ld. Advocate appearing for t....

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....lue of the Hot Rolled Coils by cash. The demand has been raised by the Department in respect of the inputs i.e. Hot Rolled Coils which were procured without payment of duty. He states that the condition of the exemption Notification was that the impugned Hot Rolled Coils should be used for intended purposes of export production. The impugned goods were so used, but unfortunately, for the circumsta....

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..... 52 (Tri.-Del.), the duty demand on the Hot Rolled Coils against the appellants which is less than the duty paid on the Cold Rolled Coils, should be set aside. He also pleads for a lenient consideration in regard to the penalty imposed on the appellants. 3. Heard the ld. SDR for the Department. He supports the impugned order and states that it was open to the appellants to pay the duty on....

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....Pvt. Ltd. (cited supra) decided by the Ahmedabad Bench. Hence, following the decision in the case of Vandevi Texturisers Pvt. Ltd., we hold that the duty demand in respect of the Hot Rolled Coils is not sustainable since the full duty on the Cold Rolled Coils has already been paid. As regards the contravention of the proper procedure in not first paying duty on the Hot Rolled Coils and taking the ....