2017 (11) TMI 1885

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.... The fact of the case is that duty demand was confirmed on the goods procured under Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 which was used in the export goods. The reason for confirmation of demand is that the appellant have contravened the condition given in the permission as per Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,....

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....quired to be drawn either of raw material or finished goods. 3. Shri M.R. Melvin, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by the Ld. AR and on perusal of record, I find that the appellant have followed all the conditions of Notification No. 43/2001-C.E. (N.T.), dated 26....