2016 (11) TMI 634

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....harma, AR, for the appellant None, for the respondent PER: ASHOK JINDAL The Revenue is in appeal. 2. The facts of the case are that the respondent is engaged in the manufacturer of colour picture tube and paying Central Excise duty as applicable on the above said goods and are also availing cenvat credit. The respondent got themselves registered in terms of Rule 2 of the Customs (impor....

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....applications under Rule 4 of the Customs (IGCRDMEG) Rules, 1996 that they will use the imported goods at the concessional rate of duty in their factory premises, situated at A-32, Indl. Area, Phase-VIII, Mohali and will not use for any other purpose. From the RT-12 returns for the period April to May 2001, it was observed that the respondent has cleared various inputs as such from their factory pr....

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.... 3. Heard the Id. AR and considered the submission. 4. We examine the impugned order, in the impugned order the Ld. Commissioner (A) has observed as under: The contention of the appellant is that though the goods in question were imported for the use in the manufacture of colour picture tube of their Mohali unit, but due to the closure of this unit they were not able to use the said inputs....

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.... appellant in Vadodra and were used in the final product i.e. Colour Picture Tubes, for which the said goods were imported. While diverting the goods in question under intimation to the Department, no objection was raised by the Department or the Appellant were not advised not to do so. In such a situation, I find no reason in demanding the differential duty on the imported goods and imposing the ....