2018 (2) TMI 492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enkataraman, Advocate for the Respondent ORDER Per: Bench Brief facts are that the respondents herein were importing Furnace Oil (FO) under DEEC scheme without payment of custom duty thereon for export of finished products namely clear float glass, tinted float glass and mirror etc. They used to procure the FO locally also. Pursuant to visit of the departmental officers to the respondent'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i B. Balamurugan reiterated the grounds of appeal. He also submits that the respondents had suppressed the fact that the respondent had not utilized the imported FO for the purpose of manufacturing tinted glass for export, but had allegedly utilized it for the purpose for manufacturing clear float glass for domestic purpose. Accordingly, extended period is very much invocable. 3. On the other h....