2005 (2) TMI 254

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....ides. This appeal has arisen out of the de novo order passed by the Commissioner in pursuance of the earlier remand order of the Tribunal. We find that the Commissioner has taken into account verification of 5 items in respect of which there is no dispute regarding quantification of the duty. However, in respect of other items, the appellants have not been able to explain the shortage. The learned....

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.... items, the shortages of goods, which 100% EOUs are allowed to import duty free subject to utilization in export production, has not been explained by them satisfactorily. They also worked under the customs bond and the question of time bar cannot be applied when the goods are kept under such bond and the units are allowed a much longer period to utilize the imported goods. We are not satisfied th....