2013 (10) TMI 625

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....al Commissioner (AR) For the Respondent : None PER : S.S Kang Heard the learned Additional Commissioner (AR) and none appeared on behalf of the respondent in spite of notice. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. Brief facts of the case are that the respondents received certain raw materials by availing the benefit of Cu....

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.... of the Revenue is that as per the provisions of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the imported has to execute a bond in respect of the end use of the imported goods in the manufacturer's factory. In the present case as the imported goods was not received in the factory of the respondents, therefore the demand was rightly mad....