2007 (8) TMI 626

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....pellant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is Department's appeal against the order of the Commissioner No. 14/Dem/2002 dt. 16-4-2002. 2. Heard the ld. DR for the Department and gone through the written submission filed on behalf of the respondent. 3. The relevant facts, in brief, are as follows :- (a) The respondent, a 100% E....

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..... 3,67,246/- and imposed a penalty of Rs. 3,67,246/- He, however, held the view that demand of duty on raw materials used in the manufacture of the goods/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 Department has come up in appeal against the non-demanding of customs duty on raw m....