2001 (2) TMI 415

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....ellant. Shri Mewa Singh , SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - In this case, a duty demand of Rs. 16,32,161/- has been confirmed against the appellants by the Commissioner on the ground that they were clandestinely removing terry towels from their 100% EOU into the Domestic Tariff Area without payment of central excise duty. In addition, a penalty of e....

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.... Singh, learned SDR. 3. The submission of the appellants that non use of any imported material is clear from the legal agreement for EOU and that this should be sufficient to establish that the appellants used only locally procured raw materials, is not tenable. Although the agreement states that "nil" raw materials and components are to be imported; however this is not sufficient to concl....