2017 (9) TMI 1978

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....e appellant Shri Govind Dixit, DR for the respondent ORDER Per Justice (Dr.) Satish Chandra: The present appeal has been filed against the order in Original No. 52/16-17 dated 14.10.2016. 2. The brief facts of the case are that the appellant is a 100% EOU. The appellant during the period under consideration, was engaged in the manufacture of electric conductors and stranded wire of ....

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....ntity of the raw material which was cleared in the DTA, the assessee has not paid applicable customs / central excise duties. So the duty demand was raised along with interest and penalty. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we have heard Shri Bipin Garg, Advocate for the appellant and Shri Govind Dixit, DR for the respondent. 4. The Ld. Advo....

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....uty. He relied on the following case laws to support his submission: i) CCE Vs. Royal Enterprises 2016 (337) ELT 482 (SC) ii) CCE Vs. Chemphar Drugs & Liniments 1989 (40) ELT 276 (SC) iii) Continental Foundation Jt. Venture Vs. CCE 2007 (216) ELT 177 (SC). iv) Uniworth Textile Ltd. Vs. CCE 2013 (288) ELT 161 (SC). 6. On the other hand, Shri Govind Dixit, Ld. DR has justified the imp....

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....ow much raw material was utilized for the export of goods and how much remained with the appellant. Further, it is also not clear as to for how much amount permission was granted by the appropriate authority for disposal of surplus raw material and whether duty was paid at the time of clearance of such raw material as claimed by appellant. During the course of the arguments, both the parties have ....