2012 (11) TMI 1035

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....Respondent. ORDER As per facts on record, the appellant imported scoured wool falling under the Tariff Heading 5101.29 and paid duties of customs including Special Additional Duty (SAD). They also availed the credit of SAD in their Cenvat credit accounts. The said import was in the year November, 2006. 2. Consequently Revenue entertained a view that such scoured wool was exempted from pay....

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....onfirmed by the Commissioner (Appeals). Hence the present appeal. 4. After hearing both the sides, I find that the appellant had admittedly discharged duty liability of SAD at the time of clearance of the goods. The Revenue's case is that in terms of Sl. No. 36 of Notification No. 20/2006, the scoured wool was exempted from payment of SAD. I have seen the said entry which describes the goods as....

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....pted SAD paid by the appellant at the time of import of the goods and never questioned the same. In such a scenario, the subsequent issuance of show cause notice proposing to deny the credit without making any reference to the duty admitted paid by the appellant is neither just nor proper. 6. The appellant's reliance on the decision of Hon'ble High Court of Punjab & Haryana in the case of V.G. ....