2017 (4) TMI 263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uty on 18.4.2009. However, the goods were not cleared immediately and Revenue raised certain dispute. The matter was agitated and the goods were ordered to be absolutely confiscated and penalty was imposed on the appellant on 20.11.2009. The matter was agitated by appellants before Commissioner (Appeals) only in respect of levy of penalty, which was rejected. The confiscation was not challenged by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... decision of Hon'ble High Court of Calcutta in the case of ICI India Ltd.  1992 (60) ELT 529 (Cal). 3. Learned AR relies on the impugned order. Learned AR also relied on paras 5 & 6 of the order of the tribunal in the appellant s own case as reported in 2013 (290) ELT 305 (Tri-Mum) to assert that no refund is due to them. He also relied on the decision of the Tribunal in the case of Mile....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....account of calculation error. In this case, there was no calculation error. Learned Counsel has relied on the decision of Hon'ble High Court of Calcutta in the case of ICI India Ltd. (supra), wherein it has been held that in case of duty paid on abandoned goods, section 27 of the Customs Act, 1962 is not applicable. As against this, Revenue has relied on the decision of the Tribunal in the cas....