2018 (9) TMI 1357

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..... Prakash Shah, Advocate for respondent ORDER Per: Shri P Anjani Kumar 1. This is an appeal filed by Department. 2. Briefly stated the facts are the respondent exported 59528 packs of Tacrolimus Capsules in March 2008; they informed the department about re-import of the same due to rejection by the buyer; A procurement certificate was obtained and bill of entry was filed claiming exemp....

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....n finished goods to be destroyed and set aside the duty on inputs contained in the finished goods holding that since the duty has been demanded on re-imported goods, the question of seeking duty on the inputs used by them will not arise. An appeal filed by the respondent, this Bench vide decision 2012 (278) ELT 259 (Tri- Mum), has remanded the matter back to the Assistant Commissioner for consider....

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....he Tribunal. As the department has not appealed against the Tribunal's order, the present appeal of the department is infructuous. 5. Heard both sides and perused the records. 6. As submitted by the learned Counsel, we find that this bench has already decided the issue arising out of the impugned order of the Commissioner (Appeals) in respect of the appeal filed by the respondent. The appell....