2010 (9) TMI 1154

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....Mukesh Anand with R.C.S. Bhadoria and Shailesh Tiwari, Advocates, for the Respondent. [Order]. - Appellant herein had imported SS Coils claiming benefit of Notification 48/99-Cus., dated 29-4-2009 which required the appellant to export goods manufactured out of the said material by way of fulfilment of export obligation. Because of this reason, limited duty was not charged. A show cause noti....

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....olding the demand in the show cause notice and also imposed penalty. The appellant filed an appeal against the respondent before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which has been dismissed vide impugned order dated 3-7-2008 [2008 (231) E.L.T. 621 (Tribunal)] and challenging that order, present appeal is preferred. Submission of learned counsel for the appellant is that t....

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.... 3 of the impugned order, wherein contention of the learned counsel for the appellant before the Tribunal has been taken note of. We find from the paragraph that the contention taken was that there was no evidence on record to show that the appellant had connived with M/s. Laddan Steelware Mfg. Co. for diversion of the imported goods. Other primary issue before the Tribunal was as to whether the a....