2012 (9) TMI 80

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....e Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Original No. 15/2006, dated 21-2-2006. 2. The relevant facts that arise for consideration that the appellants herein had imported raw materials, namely, brass scarp against advance licence dated 11-3-1998. While procuring the brass scrap and clearing the same without payment of duty....

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....lants preferred an appeal before the Tribunal and the Tribunal vide its Final Order No. A/249/2001-NB, dated 30-3-2001 remanded the case for de novo adjudication giving some directions to the adjudicating authority. Consequent to the directions of the Tribunal, the adjudicating authority granted personal hearing to the appellants and after considering the submissions made by the appellants, came t....

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.... interest liability payable by them. He submits that lenient view may be taken on the penalty imposed by the adjudicating authority considering that the appellants had exported the goods in excess of export obligation by 43 lakhs. 4. The Departmental Representative on the other hand reiterates the finding of the adjudicating authority. 5. We have considered the submissions at lengt....

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....t the same time, we also find that the adjudicating authority also held that the export obligation falling short in terms of quantity. There is no allegation in the show cause notice or finding in the order-in-original that the goods imported for fulfilling the export obligation had been diverted for some other purposes. In the absence of any evidence that the appellants had diverted duty free imp....