2020 (9) TMI 482

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....eby the Commissioner (Appeals) has allowed the appeals of the respondents by setting aside the Orders-in-Original passed by the lower authority. The details of the said 11 appeals are as under:- Sr. No. Appeal No.  Duty involved Penalty involved Order-in-Original No. & Date 1 C/88586/13 1,80,607 1,80,607 24/2006-07 dated 20.08.2007 2 C/88590/13 4,89,432 4,89,432 25/2006-07 dated 20.08.2007 3 C/88592/13 3,78,410 3,78,410 26/2006-07 dated 20.08.2007 4 C/88593/13 4,52,921 4,52,921 27/2006-07 dated 20.08.2007 5 C/88594/13 2,96,352 2,96,352 28/2006-07 dated 20.....

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....visions of Notification No. 52/2003-cus dated 31.3.2003, conditions mentioned in their Letter of Permission (LOP) and the undertaking given by them in their B-17 Bond by not paying customs duty leviable under Section 12 of the Customs Act, 1962, on 100% cotton comber Noil gone into the cotton waste generated during the course of manufacture of Absorbent cotton and subsequently cleared. On these allegations, periodical show-cause notices were issued to the assessee from time to time and after following the due process, the original authority confirmed the demand. Aggrieved by the said order, the assessee filed appeals before the Commissioner (Appeals), who allowed the appeal and set aside the order passed by the original authority. Hence, th....

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....ontravened with an intent to evade payment of duty. The learned AR took us through the various clause of Notification No. 52/2003-Cus dated 31.03.2003. 4. On the other hand, learned C.A. for the assessee defended the impugned order and submitted that the Commissioner (Appeals) has allowed the appeal of the assessee relying upon the ratio of the CESTAT's decision in the case of Synergies- Dooray Automotive Ltd. Vs. Commissioner of Central Excise, Visakhapatnam-I - 2008-TIOL-682-CESTAT-Bang, which is fully applicable to the facts of the present case. He further submitted that the Department challenged the decision of Synergies- Dooray Automotive Ltd. (supra) before the Hon'ble High Court of Andhra Pradesh and the said appeal has been w....