2011 (1) TMI 134

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....  The appellant is a100% EOU engaged in the manufacture of man made fabrics. During the visit of officers, shortage of imported Polyester Dyed fabrics of 11,888 L.Mtrs. was found and it was admitted by the Director that the fabrics have been sold in the domestic market and had not been used for the manufacture of export goods. The buyer was also identified and he has also admitted purchasi....

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....Jain Grani Marmo Pvt. Ltd V. CCE Jaipur II as reported in 2009 (246) ELT 754 (Tri-Del.), to support his contention that the show cause notice is time barred.   3. Learned SDR fairly agrees that the issue relating to applicability of selling price of the fabrics in the domestic market for calculation of duty liability has not been considered by Commissioner (Appeals). However, he submits th....