2008 (8) TMI 177

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..... Negi, DR, for the Respondent. [Order] - The appellants herein imported 'Toluene Di Isocyanate' under cover of Bill of Entry dated 28-3-95 claiming concessional rate of 20% Basic Customs Duty in terms of Notification No. 36/94-Cus. dated 1-3-94. The Bill of Entry was assessed and goods were cleared on payment of duty of Rs. 10,68,768/- under protest on 8-6-95. As the benefit of concessional ra....

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....documentary evidence to establish that they have not passed on the duty burden. The importers' appeal was rejected by the Commissioner (Appeals); the Tribunal by its order dated 27-8-2003 allowed the importers' appeal by way of remand for production of documentary evidence by the importers to discharge the burden cast upon them that they had not passed on the incidence of duty. The demand was drop....

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....ner (Appeals) upheld the adjudication order; hence this appeal. 2. I have heard both sides. The balance sheet for the year 1995-96 which is the relevant period, shows the proper costing of the product. The import duty of Rs. 4,00,788 is shown as receivable. Sales invoice was very much on record before the adjudicating authority, having been submitted by the importers alongwith their letter date....