2008 (7) TMI 256

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....it of Notification No.16/2000-Cus. dated 1-3-2000. The notification provides concessional rate of duty to vegetable oil imported for manufacture of oil normally known as vanaspati or refined. A show-cause notice was issued to the appellants demand duty in respect of 86.002 M.T. which was short delivered at port and in respect of 71.851 M.T. short received in the factory. The adjudicating authority confirmed the demand and imposed penalties. The Commissioner (Appeals) set aside the demand in respect of 86.002 M.T. which was short delivered at port and confirmed the demand in respect of 71.851 M.T. on the ground that the same has been received by the appellants and appellants failed to show that the same has been used for intended purpose. ....

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.... that the benefit of notification cannot be denied in respect of goods lost due to leakage or damage. Hon'ble Supreme Court has held as under:- "2. It is not in dispute that the appellant had imported parts of picture tubes for manufacture of colour picture tubes. Both the input and the manufactured items are covered by the Notifications. It is also not in dispute that a small percentage of the imported parts were damaged in Transit and could not be used for manufacture picture tubes during the year 2000-2001. The appellant claimed the benefit of the aforesaid Notifications in respect of the entire lot of the parts imported relying, inter alia, upon the earlier decision of the Tribunal in National Organic Chemical Indus. Ltd. v. Collecto....