TaxTMI 
TaxTMI 
2012 (11) TMI 1030
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....hri A.K. Jain, AR, for the Respondent. ORDER The facts leading to this appeal are as under : 1.1 The appellant are manufacturer of printed circuit boards (PCBs). They had imported copper clad laminated sheets at concessional rate under exemption Notification No. 13/97-Cus., dated 1-3-1997 which was available subject to use of the imported material for manufacture of printed circuit boards....
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.... adjudicated by the Additional Commissioner vide order-in-original dated 14-3-2001 by which he dropped the proceeding initiated against the appellant. However, the order was reviewed by the Commissioner. On review appeal being filed, the Commissioner (Appeals) vide order-in-appeal dated 29-4-2001 allowed the Department's appeal and confirmed the duty demand of Rs. 30,770/- and Modvat credit demand....
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....ed that the relevant records were seized during investigation which are still in possession of the Department and, therefore, the appellant is not in a position to establish actual user of those copper clad copper laminated sheets. Thus it is argued that the impugned order is liable to be set aside. 4. Shri A.K. Jain, ld. Jt.CDR on the contrary has argued in support of the impugned order. He ha....
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....ade by both the sides and perused the records. The basis of duty demand and the Modvat credit demand in this case is that though in terms of the condition of Notification, the appellant were required to maintain account regarding end-use of the material imported at concessional rate, the end-use register was not properly maintained and that entries in end-use register did not explain the user of 7....