2010 (9) TMI 378

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..... Sankaran, Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order]. - Heard both sides. This case was listed before the Division Bench today but since DB is not sitting and this case falls within the jurisdiction of the Single Member Bench, with the consent of both sides, the appeal is taken up for hearing and disposal. 2. The appellants had imported ....

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....uthority and the lower appellate authority have confirmed the duty demand against the appellants leading to this appeal. 3. After hearing both sides and on perusal of the case records, I find that appellants have not initially paid the duty as the imports were for utilization in the export production. As such, they could not have taken credit on the basis of related Bills of Entry as no d....