2015 (10) TMI 1532

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.... : C.S.C., A.K. Rai, B.K.S. Raghuvanshi ORDER Having heard Sri A.P. Mathur, learned counsel for the appellant and Sri B.K.S. Raghuvanshi, learned counsel for the department, we find two striking factors namely that the Palmolive oil has been imported which was transported from the Calcutta Port to the petitioner's factory at Jaunpur which is at a distance of more than 1200 kms and the stand....

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....count of demage. The word 'for use' used in similar exemption Notifications have also been construed by this Court earlier in the State of Haryana V. Dalmia Dadri Cement Ltd., 1987 (Suppl) SCC 679 to mean 'intended for use'. According to this decision the object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had divert....