2016 (1) TMI 9

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....For the Respondent : Shri A.K. Singh, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran These stay petitions are filed for waiver of pre-deposit of amount of Customs duty, interest thereof and penalties imposed. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the demand of Customs duty foregone by revenue authorities on the import of go....

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....s the finished goods were reportedly manufactured by consuming the inputs. It is also his submission that the demand of duty from the appellant is incorrect as he is not the importer of the goods. He would rely upon the judgement of the Tribunal in the case of CCE & Cus., vs. Gold Multifab Ltd. - 2008 (232) ELT 753 (Tri.Ahmd.) and Vandevi Texturisers v. CCE  2007 (220) ELT 289 (Tri. - Ahmd.).....

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....t that separate proceedings have been initiated against M/s. Omi Textiles for demand of the appropriate Central Excise duty on the finished goods which were diverted to local market instead of exporting the same. It is also undisputed that the issue of imports in this case was shown as consumed for manufacture of finished goods which were to be exported but diverted locally. In our considered view....