2017 (3) TMI 1095

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....issioner (AR) for the respondent Per: C J Mathew: Appeal of M/s Philips Electronics India Ltd is in challenge to the demand for Rs. 14, 81,940 under section 11A of Central Excise along with interest thereon and the imposition of penalty of Rs. 14,81,940 under section 11AC of Central Excise Act, 1944 as upheld by Commissioner of Central Excise (Appeals), Pune-I in order-in-appeal no. PI/63/06 dat....

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....ons of usage. 4. Allegedly, the appellant-unit removed some of these inputs to the Export Oriented Unit against permissions issued by the officer having jurisdiction over the Export Oriented Unit between July 2004 and March 2005 for which notice was issued on 4th August 2005 for breach of condition of notification no. 22/2003-CE dated 31st March 2003. 5. There is no dispute that the goods transf....

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.... such, failed to conform to the condition that 'user industry brings the excisable goods directly from the factory of manufacture or warehouse.' 7. Heard Learned Counsel for appellant and Learned Authorized Representative. Both sides have submitted a number of decisions which, according to us, are not germane to the issue that can be disposed off on the facts of the case itself. The manner in whi....

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....d to be procured against a certificate or in accordance with cited exemption notification even if the procuring unit is an export oriented unit entitled to such privileges. Nor does availment of CENVAT credit erase the status of being duty-paid goods. Being duty-paid goods, these are not subject to any of the conditions of the exemption notification. The consequences of non-compliance of one or mo....