2007 (12) TMI 76

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....bsp; -1. The demand of duty of Rs. 25,32,000 /- stands confirmed against the appellants by way of Additional Duty of Customs leviable on the High Speed Diesel Oil imported by them during the period May, 2003 to May, 2004. The Additional Duty of Customs on High Speed Diesel Oil (HSD Oil) was imposed w.e.f. 1-3-1999 @ Rs.1per litre which was subsequently enhanced to Rs.1.50 per litre w.e.f. 1-3-2003....

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....he appellant assails the impugned order on merit as also on limitation. By drawing our attention to Order No. 473/07, dated 17-10-07 [2008 (222) E.L.T. 112 (Tribunal)] passed by Delhi Bench of the Tribunal in the case of STI India Ltd. v. CCE, Indore, reported in 2005 (192) E.L.T. 240 (Tri.-Del.), (sic) he submits that inasmuch as the goods were imported and cleared by 100% E.O.U. and warehoused a....

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....the Tribunal in the case of STI India Ltd., relied upon by the learned Advocate, then there is no need for issue of exemption notification even in respect of basic duty of Customs. As regards limitalion, he refers to the finding of the adjudicating authority. 6. We find that the appeal can be disposed of on limitation. The period involved is from May, 2003 to May, 2004 whereas the show cause no....

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....o stands declared by the appellant in the certificate for procurement as also in the bills of entry filed by them. As such no mala fide intention can be attributed to the appellant. We also note that the submission made by the learned Advocate that they have been imported the said HSD from 1999 onward, which was being 1igh cleared by the Customs authorities without any demand of additional duty of....