2007 (10) TMI 514

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....e Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is Department's appeal against the order of the Commissioner No. 26/MP/2002 dt. 13-9-2002. 2. Heard the ld. JDR for the Department. None appeared for the respondent. 3. The relevant facts, in brief, are as follows :- (a) The respondent, a 100% EOU, imported duty free raw materials and also procured duty free....

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....red above confirmed excise duty of Rs. 19,39,591/- on "the finished products" and imposed a penalty of Rs. 19,39,600/-. He, however, held that demand of duty on raw materials used in the manufacture of the goods which were treated as waste/rejects over and above, duty demanded on the final products was not sustainable as it was not a case of removal of duty free inputs as such. (e) The Dep....