2013 (7) TMI 344

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.....Khole, DC (AR) PER : Ashok Jindal The appellant are in appeal against the impugned order wherein the benefit of the Notification 36/96-Cus dated 23/07/1996 has been denied by the adjudicating authority. 2. The facts of the case are that the appellant imported certain inputs like Epoxy Resin, DCDA Powder and Dy. Hard 2MI Powder for use in the manufacture of prepegs and unclad laminates. T....

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.... the Commissioner of Customs has no jurisdiction to issue show-cause notice as per Condition no. 8 of the Notification 36/96 dated 23/07/1996. He further submits that the issue is squarely covered by the decision of the Hon'ble Apex Court in the case of BPL Sanyo reported in 2004 (174) ELT 3 on merits. 4. On the other hand, the ld. AR reiterates the findings of the impugned order. 5. Heard b....

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....ime of importation." A plain reading of the condition stipulates that it is the duty of the Asst. Commissioner of Central Excise to take action against the assessee if any of the conditions of the Notification 36/96 is violated by the assessee. 7. From the above said observation we find that in this case instead of Asst. Commissioner of Central Excise, the ld. Commissioner of Customs, Pune h....