2018 (3) TMI 407

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....or the Appellant. Mr. V.J. Sankaran, Adv - for the Respondent. ORDER This appeal is filed by the Revenue against order-in-Original No.38-2007(H-I)CE dated 30/11/2007. 2. Heard both sides and perused the records. 3. The issue that fails for consideration this case is regarding the demand of duty confirmed by the Revenue against the materials imported by respondent who is an EOU. It t....

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....scharged the duty liability on the finished goods which is more than the duty which has been confirmed on the raw materials there is no need for any confirmation of the demand and he has set aside the interest and penalties imposed. 4. Revenue is aggrieved by such an order on the ground that the 1^st Appellate Authority has wrongly set aside the order-in-original for the confirmation of the dem....

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....nd consumed for such clearance to DTA. The grievance of the Revenue seems to be genuine as to the demand of interest being wrongly set aside by 1^st Appellate Authority. To that extent, we hold that the appeal merits acceptance. However, on a specific query from the Bench, it was informed that the duty liability on the raw-materials imported works out approximately to Rs. 20,00,000/- while it is c....