2020 (1) TMI 1050

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....ase are that the appellants had imported goods like smoke and fire alarm, AC leakage detector, wall systems etc., without payment of duty in terms of Notification No.52/2003-Cus. dt. 31/03/2003. The Department during February 2006 brought to the appellant's notice that the said goods were not specified for duty free import under aforesaid notification. On being pointed out, they paid Rs. 1,06,08,991/- and interest Rs. 44,32,189/- under protest and requested for speaking order. Vide OIO No.14/2008-Cus. Adjn dt. 28/08/2008 the adjudicating authority held the Fire Alarm System as eligible for exemption but found other goods as ineligible and confirmed and appropriated Rs. 17,28,996/- as duty along with interest. He also imposed Rs. 12 lakhs as....

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.... arrears which could be adjusted against the refund sanctioned. She further submitted that this issue is no more res integra and has been settled by the Tribunal by various decisions cited below:- i. Bakelite Hylam Ltd. Vs. CCE&ST, Hyderabad-II [2019-TIOL- 1160-CESTAT-HYD] ii. ABB Ltd. Vs. CCE, Bangalore [2016-TIOL-2186-CESTAT-BANG] iii. Poonam Trading Company Vs. CC, Mumbai [2008(229) ELT 627 (Tri. Mumbai)] iv. Voltas Ltd. Vs. CCE [2006(201) ELT 615 (Tri. Bang.)] v. Stella Rubber Works (Unit-II) Vs. CCE(Appeals-II), Bangalore [2007(211) ELT 433 (Tri. Bang.). Affirmed in 2011(267) ELT 495 (Kar.). 5. On the other hand, the learned AR defended the impugned order and submitted that on the date of passing of the order sanctioni....