2015 (11) TMI 1650

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....Respondent: Ms.Kanu Verma Kumar, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 17.01.2006 passed by the Commissioner (Appeals), Customs & Central Excise Bhopal vide the impugned order, the ld. Commissioner (A) has upheld duty demand on 10,117 Kgs. of semi-finished gelatine alongwith interest and extended the benefit of 4000 Kgs. of gelatine, holding....

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....ppearing for the appellant submits that there has been no shortage of semi-finished gelatine which were lying inside the factory in lumps and in used condition. Further, he also submits that the goods in question were in-processed and not being in finished condition, were not capable of being bought and in the market. Thus, duty demand on semi-finished gelatine cannot be confirmed against the appe....