2017 (5) TMI 1369

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....arwar, Member (Technical) Shri Atul Gupta, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is preferred against the Order-in-Appeal No. NOI/EXCUS/000/APPL/93/2014 dated 30/04/2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. 2.   The brief fac....

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....rough their letter dated 23/05/2012 submitted that 3702 Nos. of LCD Panels were exported by them. It appeared to Revenue that appellant failed to comply with the conditions laid down under the Customs (Import of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 1966 and also violated the provisions of Notification No. 21/2002-Cus. dated 01/03/2002 and thereby evaded pay....

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.... introduced in the said Rule wherein it was provided that the manufacturer obtaining the benefit under the said Rules may re-export the unutilized imported goods and further submitted that during the relevant period of Show Cause Notice the requirement under Rule 8 was for accounting for the goods and to establish that the goods on which concessional rate duty was paid are used for the purpose for....