1984 (11) TMI 74

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....ason of the notification dated 1st March 1973 issued under Rule 8 of the Central Excise Rules, 1944, ethyl benzene is exempted from such Excise duty thereon as is in excess of Rs. 425.50 per kilo litre. The notification states that this exemption is applicable if the Excise authorities are satisfied that the ethyl benzene is intended for the uses therein mentioned and, where such use is elsewhere ....

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.... 3. In regard to the first and second consignments imported by the petitioners bonds regarding the differential duty and end-use certificates of the appropriate authorities were furnished by the petitioners to the Customs authorities. The bonds were thereafter cancelled by the Customs authorities. Then a show cause notice was issued to the petitioners regarding the first consignment. The only reas....

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....he petitioners. 7. In regard to the seventh, eighth and ninth consignments, bonds and end-use certificates were furnished and this is where the matter rests. 8. It appears that for this action the audit authorities are responsible. 9. Mr. Bulchandani, learned counsel for the respondents, submitted that the notification was under the Central Excise Rules and not under Section 3 of the Cust....

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....lso held, in effect, that if imported goods met the conditions for exemption from excise duty laid down in an exemption notification under the Central Excise Act, they would be entitled to that exemption in regard to additional duty. 11. Quite apart from this, the petitioners have acted on the Customs authorities' representation. The petitioners having satisfied the requirements laid down by th....