2019 (2) TMI 1238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty on duty free procured indigenous raw materials (Polyester Yarn - POY) on the premise that appellant had shown exaggerated production capacity with intent to procure excess duty free raw materials and had diverted the same in the open market, without payment of duty. 2. Shri Willingdon Christian, Ld. Counsel appeared on behalf of M/s. Premier Polyspin Pvt. Limited, Shri Rohit Kumar Gupta, M/s. Krishna Filaments and Shri Amal Dave, Ld. Counsel appeared on behalf of Dr Bandana Chandrashekhar Naidu. None appeared on behalf of M/s. Heena Textiles. 3. Shri Willingdon Christian, Ld. Counsel at the outset submits that the order was passed ex-parte. The demand was raised not on the physical movement of the goods but on the basis of theoreti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (SC) (c) CCE vs. Doaba Co-operative Sugar Mills - 1988 (37) ELT 478 (SC) (d) Yashwant SSK Limited vs. CCE - 1990 (49) ELT 534 (Tri.) He further submits that time limit for issue of show cause notice will be admissible for the reason that appellant had already obtained permission for de-bonding from EOU and in this regard, he placed reliance on the following decisions:- (a) CCE vs. Emcure Pharmaceuticals Limited - 2014 (307) ELT 180 (Tri.) (b) Sterlite Optical Technologies Limited vs. CCE - 2011 (270) ELT 266 (Tri.) (c) Dharampal Lalchand Chug vs. CCE - 2015 (323) ELT 753 (Bom.) (d) Meghmani Dyes & Intermediates Limited - 2013 (288) ELT 514 (Guj). He also pointed out that there is error in the calculation of duty dem....