2018 (5) TMI 71

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....Shri M. Chandra Bose, Additional Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed against Order (DE NOVO) No. 01/2006 (Cus.) (Commr), dated 29-3-2006. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is regarding the demand of duty on the finished goods cleared clandestinel....

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....nt (sic) had clarification of made and however direction, a show cause notice was issued on dated 17-8-1999. The impugned order is passed against such show cause notice. 4. Ld. Counsel after taking is through the entire records submits as  under : (a)     Demanding of duty on the raw materials imported by an EOU cannot be made under Section 28 of the Act as it does ....

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....Act, 1944 as held in the case of CCE, Surat v. Goyal Synthetics, 2015 (323) E.L.T. 150 (Tri.-Ahmd.) approved by Apex Court in Commissioner v. Goyal Synthetics, 2015 (323) E.L.T. A30 (S.C.). 5. Ld. Departmental Representative reiterates the findings in Order-in-Original, and submits in it is passed with the detailed findings. He would submit that the managing director of the appellant herein ....

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....that department seeks to demand the duty forgone on imported materials used for local clearance unaccounted finished goods. We find that the adjudicating authority in paragraphs 6.4, 6.5, 6.6 has recording detailed findings as how appellant has clandestinely cleared the silk fabric manufactured in EOU to DTA, and there was an illegal sale of fabrics; there was documentary evidences which indicate ....