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2017 (6) TMI 570

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....ok K Arya 1. M/s Ashoka International (100% EOU) is in appeal against OIA No.RKS/291/SRT-II/2004 dated 30.11.2004 whereunder interalia demand of duty of Central Excise of Rs. 3,83,478/- and Customs Duty of Rs. 6,09,956/- alongwith interest and penalty have been confirmed against them. 2. The brief facts are that: i) The appellant is a 100% EOU, engaged in the manufacture of twisted yarn and gre....

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....n the SCN on finished product as well as on raw material alongwith interest and also imposed penalties. v) The OIO has been confirmed by the impugned order-in-appeal against which the appellant is in appeal before the Tribunal. 2. Both sides represented by Ld. Counsels Shri Amit Laddha and Shri S. N. Gohil have been heard. 3. After having carefully gone through the facts of the case and the sub....

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....ification No.53/97-Cus dated 03.06.1997 and therefore, is liable for payment of Customs duty". When there is no evidence on record to controvert these facts mentioned in the impugned order, we are in agreement with the impugned order and sustain the demand of Customs Duty of Rs. 6,09,956/- alongwith interest against the appellant. 4. Further, there is no dispute on the fact that the appellant cle....