2011 (8) TMI 218

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....S.V. Murthy;   Two appeals have been filed by the Revenue and since the issue involved in both the appeals is same, they are taken together and a common order is being passed. Respondent is a 100%EOU and they had cleared Polyester Texturised Yarn, which is their final product into Domestic Tariff Area without payment of duty under Para -9.10 of Exim Policy 1997-2002. Department entertained....

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.... the decision of the Tribunal in the case of Euro Cotspin Limited 2001 (127) ELT 52 (Tri. Delhi.) and held that when there is a demand of duty on finished product, the demand on raw materials used in the manufacture of such finished goods cannot be upheld. Accordingly, the demand for duty and penalty have been set-aside. Revenue is in appeal against this decision.   2. The learned Counsel ....

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....d.)   (c) M/s. Sanjari Twisters Hon ble Supreme Court Judgment in Civil Appeal D.No. 13631 of 2008.   (d) M/s. Sanjari Twisters 2009 (235) ELT 116 (Tri. Ahmd.)   4. The decision in the case of M/s. Sanjari Twisters was challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court in their order dated 13.08.2008, in Civil Appeal No. 13631 of 2008 dismissed the ap....