2019 (9) TMI 1671

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.... Respondent : Sh. T.K. Sikdar, Authorised representative. ORDER RAMESH NAIR The issue involved is that whether in respect of the goods procured duty free under Notification No. 43/2001-CE(NT) and cleared without use for intended purpose, the excise duty can be paid from cenvat or otherwise. 2. Sh. Mahesh Raichandani, Ld. Counsel appearing on behalf of the appellant submits that the iss....

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....rted to their sister concern, therefore, the decision in the case of Shree Rajasthan Syntex Ltd. (Supra) is distinguishable. 4. Heard both the sides and perused the records. I find that the limited issue to be decided that in respect of goods procured under Notification 43/2001-CE(NT) for the clearance of the same without putting to use for manufacture of exported goods, demand of duty can be p....