Customs Exemption Misuse: Excise Duty Recovery Invalid u/r 8, Only Section 28 Demands Allowed, Order Set Aside.

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....Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for manufacture of products not fall under exemption notification - order sought to recover the amount u/R 8 of the Customs is not a mechanism for demand of duty and can be demanded only by the Customs officers u/s 28 - the impugned order needs to be set aside....