2017 (3) TMI 713

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....r the Revenue Ms. Priyanka Goel, Advocate for the Respondent -assessee ORDER The present appeals are filed against the order in appeal No. IND-I/248 - 249/06 dated 29.06.2006 passed by the Commissioner (Appeals-I), Customs & Central Excise, Indore. 2. The brief facts of the case are that the respondent -assessee during the period under consideration i.e. 01.04.2006 to 31.01.2009, was e....

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....ter fabrics. It is the allegation that the appellant had wrongly availed the benefit of Notification No. 8/97-CE dated 01.03.1997, as the benefit was available only when the goods were produced out of raw material produced/ manufactured in India or in case of indigenous and imported raw material, the inventory is maintained separately. On the basis of the above, seven show cause notices were issue....

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....Show Cause Notice there is a reference to the import of 100% Polyester Fabrics (24980 yards) which has been received in the factory on 12.04.2004. It is not known as to how the department came to the conclusion that the rejected goods cleared on 24.04.04 were relatable to the Polyester Fabrics imported on 12.04.2004. according to the Appellant, the Polyester Fabrics received in the factory on 12.0....

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....lating to Show Cause Notices dated 22.11.2002, 04.07.2002, 02.01.2004 and 28.07.2004 are not sustainable. However, it is made clear that in respect of duty demand of Rs. 13.58 lakhs vide S.C. No. dated 22.11.2002 as the matter has been remanded to the Adjudicating Authority for denovo adjudication, the quantum of penalty to be imposed on the Appellant has to be re-determined by him based on re-qua....