2014 (12) TMI 274

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....l. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY Respondent is a 100% EOU and on the ground that they had not utilised the goods imported/sourced indigenously for the purpose of production of export goods and therefore the duty liability on the said items have to be discharged, proceedings were initiated. Proceedings were initiated after the Development Commissioner had penalized the resp....

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....y that the consumables were not consumed also was without basis. Learned AR argued that at least on this issue, duty should be demanded. However, ongoing through the annexure to the show-cause notice, the Order-in-Original and the Order-in-Appeal, what I have seen is that the annexure to the show-cause notice shows the quantity of consumables sourced without payment of duty and the observation of ....