2008 (4) TMI 208

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.... Sambi Reddy, JDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 183/2006-Cus.(B) dated 29-12-2006 passed by the Commissioner of Customs (Appeals) Bangalore. 2. The appellants are 100% EOU. They imported machinery, capital goods and raw-material under the 100% EOU Scheme. They were under an obligation to export 4,80,000 ....

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....ce was issued by the Revenue for non-fulfillment of the conditions of notification 13/81. Therefore, Customs duty along with interest applicable was demanded. The Original Authority after considering various submissions of the party came to the conclusion that the appellants are liable to pay a duty amount of 2,96,889/- being the duty on the 572.01 kgs of unused raw material under Section 72 of th....

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....tted and there was no balance of stock available. Hence, they cannot be at this stage compelled to the duty on the raw material. It was also stated that the imported machinery was not functioning properly. As a result, the entire raw material, which was used resulted in the wastage and such waste materials have been destroyed in the presence of the Customs Officer. But however there is no record a....

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....ed beyond the show cause notice is not correct. The show cause notice clearly mentions non-fulfillment of the conditions of notification 13/81 under which the capital goods and the raw materials were imported. Thus, this covers everything including the duty on raw material. Therefore, the plea that the impugned order traverses beyond the show cause notice is not correct. Revenue is within its righ....