2007 (9) TMI 514

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....Order]. -  Heard the ld. SDR. 2. This is an appeal by the Department against the order of the Commissioner (Appeals) No. RS/10/SRT-II/07 dt. 29-1-2007, by which Commissioner (Appeals) while confirming demand of duty on the finished goods diverted by the 100% EOU dropped the demand of Rs. 93,479/- on the raw materials consumed in the manufacture of finished products. The reasoning a....

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....at the value of the 2557.52 kgs. of POY, Rs. 1,53,451/- has been arrived at by approximation @ Rs. 60/- per kg., as appearing in para 18 to the SCN. The amount of duty foregone can be ascertained on the basis of exactly as to under which bill of entry the goods were imported and the amount of duty foregone on the same. 3. I have carefully considered the submissions of ld. SDR. I find that ....