2017 (3) TMI 757

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....n in this case is whether M/s Metal Link Alloys Ltd (main appellant) is liable to discharge the duty liability on the Tin Ingots & Nickel which were imported under DEEC Scheme (Actual User Condition) and whether the penalty imposed by the adjudicating authority on Shri Bhanwarlal M Jain, Director, another appellant in this appeal is correct or otherwise. It is noted from the records that the main appellant has discharged the duty liability on the imported goods under DEEC Scheme of Tin Ingots & Nickel, which were diverted in violation of condition of actual user as per DEEC Scheme the adjudicating authority has appropriated the said amount. 4. Learned Counsel appearing on behalf of the appellant submits that the appellant had procured th....

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....ed to home consumption. 7. On specific query whether the main appellant has paid interest on liability accrued due to the diversion of imported goods for home consumption, it is submitted that they have discharged the duty liability but he has no information of discharge of interest. On careful consideration of the submissions made by both sides, we find that the import of Tin Ingots & Nickel under DEEC Scheme is on Actual User Condition, the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence. Accordingly we uphold the duty liability and confirm the same with interest on the said duty liabi....

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.... 3. By two separate orders of even date, appeals of revenue in case of two companies have been admitted on a substantial question of law as to the correct interpretation of conditions stipulated by the aforesaid notification, more particularly condition No. (vii). In light of the impugned order of Tribunal, it is apparent that the question cannot be said to be free from doubt and in the circumstances, insofar as the employees are concerned, at least, the order of the Tribunal deleting penalties, does not require interference. 4. Accordingly, both the appeals are dismissed. Order in OJCA No. 418/2007 & 419/2007 Both the civil applications are not required to be entertained and are accordingly disposed of in light ....