2014 (12) TMI 813

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....from M/s Shree Balaji Industries, Nepal under seven Bills of Entry, namely, 199/04 dt.12.01.2004, 6/04 dt.01.01.2004, 5144/03 dt. 26.12.2003, 4216/03 dated 06.11.2003, 4166/03 dt.03.11.2003, 4165/03 dt. 03.11.2003 & 4047/03 dated 23.10.2003, valued at Rs. 27,60,962/- declaring the said goods as 'Polished Marble Slabs' from Nepal and availed full exemption from Basic Excise Duty and SAD under Notification 85/98-Cus dated 05.11.98 as amended by Notification No.41/2002-Cus dated 12.04.2002 and Notification No.40/2002-Cus dated 12.04.2002. Acting on the intelligence that the said assessee is engaged in importing the rough marble of third country origin from Nepal in the guise of 'Polished Marble Slabs' and wrongly availing the benefit of the ab....

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....i Pradeep Agarwal and Shri Mahabir Prasad Agarwal. Being aggrieved with this Order, the Appellants have filed the present Appeals to this Forum.  4. Ld. Consultant appearing for the Appellants, submitted that the Appellants in this case had submitted all the necessary documents, inter-alia :          (i) Process flow chart of marble slabs ,         (ii) Cost sheet for marble slabs ,        (iii) Certificate from the Federation of Nepalese Chambers of  Commerce and Industry to the effect that the goods  Exported from Nepal were polished marble slabs,      (iv) Documents towards import of rough marbl....

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....de nor the samples got tested/trade opinion obtained. He submitted that merely on the basis of the letter written by one of the Director of the Importing Firm that the imported goods are polished marble slabs, is not established especially when the said Director in his three consecutive statements dated 05.02.2004, 06.02.2004 and 12.02.2004, categorically denied to have imported any polished marble slabs in the above seven consignments from Nepal via Panitanki, L. C. S.. It is his submission that that the impugned letters were got written in the Office of the DRI as dictated by the DRI Officials and therefore, they were not having any evidential value. 5. Per contra, the ld. Spl.Counsel appearing for the Revenue, submitted that the importe....

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....nufactured in the factory in Nepal and therefore, the imported goods were not eligible for benefit of Notification No.40/2002-Cus and 41/2002-Cus both dated 12.04.2002. While holding so, he mainly relied on the letters of Shri Pradeep Agarwal, one of the Director of the Importing Firm accepting that the imported goods were not the polished marbles and that he agreed to pay the differential duty. The ld. Commissioner also observed that the Exports Certificate did not mention the details of the manufacturing to arrive as to whether the imported goods of third country origin were actually manufactured in Nepal. 6.2 The ld.Consultant has produced the impugned Exports Certificate before this Bench, which shows that the manufacturing activity co....