2014 (12) TMI 578

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.... the Respondent : Shri S Sarkar, Consultant JUDGEMENT Per: P R Chandrasekharan: The appeal filed by the Revenue arises from Order-in-Appeal No. SVS/123/NGP-C/2006 23/03/2006 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. Vide the impugned order, the learned lower appellate authority set aside the order dated 31/08/2001 passed by the jurisdictional Assistan....

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....ty and, therefore, the belated availment of credit beyond the period of six months is not permissible. 3.2 The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned Consultant for the respondent submits that there is no dispute in this case that the appellant did receive the goods or the customs duty payments were made. ....

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....99/33/96-CX dated 23/04/1996. Accordingly, he pleads for upholding the impugned order and dismissing the Revenue's appeal. 5. I have carefully considered the submissions made by both the sides. A reading of the impugned order makes it absolutely clear that the Customs authorities at Chennai have confirmed payment of duty by the appellant at the time of importation of the capital goods. It i....