2014 (2) TMI 1051

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....ure and export of granite monuments, granite slabs, granite tiles and processed/ dressed dimensional granite blocks classifiable under Chapter 68 of the CETA, 1985. The applicant executed a B-17 bond with the Customs Department for import/ procurement of capital goods and raw materials duty-free and permitted for manufacture and export of the goods. The applicant was also allowed to clear the good....

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....anites, abrasives, tin oxide powder etc. for the manufacture of finished goods cleared in DTA. The adjudicating authority confirmed the demand of duty of Rs.52,56,189/- along with interest. He also directed to enforce the B-17 bond. 2. The learned counsel submits that the applicant had achieved positive NFE and therefore B-17 bond is not enforceable. It is submitted that there is no provision to ....

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....ainst the applicant is that they have availed the exemption in violation para 3A of the Notification No.23/2003-CE dated 31.3.2003 and also used duty-free imported materials in the finished goods cleared in DTA. On a perusal of the impugned order, we find that the Commissioner observed the allegation of non-fulfillment of the condition of exemption under Sl. No.3A of the said Notification has not ....