2016 (3) TMI 987

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....Kamal Puggal, Assistant Commissioner (AR) ORDER PER: S.S. GARG This appeal is directed against the order of the Commissioner of Customs, CSI Airport, Mumbai, dated 16.2.2001, vide which the learned Commissioner confirmed the demand of Rs. 2,61,402/- and also imposed penalty of Rs. 25,000/- on the appellant, along with interest. 2. The facts of the case are that a show cause notice date....

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.... appeal against the said order before this Tribunal. 3. The learned counsel for the appellant submitted that admittedly the appellant is not the importer as stated in the show cause notice itself and the duty amount of Rs. 2,61,402/- has been confirmed with respect to the bills of entry shown at item No.3 and 4 of the annexure to the show cause notice and the date of bills of entry was 6.12.199....

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.... onus to prove that input credit was availed is on the Revenue and the Revenue has failed to prove the same and, therefore, the entire proceedings are liable to be set aside. In respect of his submission, the learned counsel relied upon the decision of this Tribunal in the case of Sunbeam Garments Pvt. Ltd. vs. CC, Kandla reported in 2012 (284) ELT 709 (Tri.-Ahmd.), which, according to the counsel....