2009 (2) TMI 609

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....ms of concession granted by Notification No. 21/2002-Cus., dated 1-3-2002, he has made licit import and the goods so imported have been utilised for the purpose those were meant. But Revenue alleges that the imported palm oil of industrial grade were diverted for use in manufacture of vanaspati which is baseless in absence of cogent evidence to suggest such conduct of the appellant. There is no ayota of evidence against the appellant to suggest that there was breach of terms of notification made by the appellant to bring it to charges. If at all there be a liability that shall arise under Central Excise Act, 1944 but not under Customs Act, 1962. Shri Anand further submits that although cross-examination was allowed, pertinent evidence were ....

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.... of industrial grade Palm Oil. The only question arose as framed by the learned, Adjudicating Authority at page 41 of order of adjudication is whether the goods imported availing concession under a Notification No. 21/2002-Cus., dated 1-3-2002 was used for manufacture of soap and whether the soap was sold in open market as per the condition laid down by the notification. In order to decide the issue, the learned Adjudicating Authority examined various evidence both oral and documentary before him. The investigation conducted to the premises of the appellant on 17-8-2005 provided sufficient material to revenue. Revenue has not only based its case on the evidence gathered in the course of investigation but also various surrounding circumstanc....