2011 (2) TMI 705

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....:   The appellants obtained raw materials orange 533 of 1,700 Kgs and Comp. 941468 of 1800 Kgs under CT 3 certificates 003/2001-2002 dated 20.8.2001 from their own DTA unit without payment of duty. It is the submission of the appellants that out of this quantity only 170 Kgs of orange 533 and 180 Kgs of Comp. 941468 could be used for production and the balance was returned since it was unf....

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....fore extended period is not applicable. The learned S.D.R., on the other hand submits that as per para 6.18 of exemption policy, when raw materials are returned, they should be replaced or such raw materials have to be destroyed if found unfit. Therefore there was a clear mis-declaration on the part of the appellants when they claimed that the raw materials were defective and sent them back and th....