2018 (5) TMI 1718

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....ty Commissioner), for the Respondent. ORDER This appeal is directed against Order-in-Original No. 21/2008 - Adjn-Cus dated 26.12.2008. 2. Heard both sides and perused the records. 3. The appellant herein is contesting the demands confirmed on them with interest and confiscation of the capital goods and imposition of redemption fine and penalties imposed. 4. On due consideration of t....

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....ainst appellant for non-fulfilment of export obligation and imposed penalty by his order No.13 dated 06.05.2008., concurrently, lower authorities initiated the proceedings for recovery duty foregone along with interest and for imposition of penalty; during the interregnum period, the capital goods were seized and handed over the appellant for safe keeping, the said capital goods lying in the appel....

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....hich has been settled by the Tribunal in the case Lens Master International 2009 (239) E.L.T. 463 (Tri. - Bang.). To that extent the impugned order is upheld and remitted to adjudicating authority to arrive at correct duty liability after extending benefit of depreciation as applicable in accordance with the instructions of CBEC circular on the issue. 5. As regards confiscation of the capital g....