2008 (9) TMI 924

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents herein imported 245 cartons of mechanisms for electro-mechanical domestic appliances with self-contained electric motors. The goods were warehoused at CWC for one year. After the expiry of bond period, certain cartons remained uncleared and, therefore, a demand of duty of Rs. 1,36,717/- as well as interest was issued. The demand was set aside by the Commissioner (Appeals) and the case was rem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed and the penalty was reduced to Rs. 10,000/-. The order of the Commissioner (Appeals) was carried in appeal to the Tribunal by the Revenue and the Tribunal remanded the case to establish the facts so as to apply the principles laid down by the apex court in Kesoram Rayon vs. CC, 2996 (16) RLT 97 (SC)=1996 (86) ELT 464 (SC).- The Commissioner (Appeals) relied upon the earlier order-in-appeal date....