2024 (7) TMI 392

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.... the Appellant : Mr. Sriram Sridharan a/w. Mr. Dhananjay Sethuraj. For the Respondent : Mr. Dhananjay B. Deshmukh i/b. Mr. Jitendra B. Mishra. P.C. 1. Both these appeals have been filed against the common order dated 10th February 2022 and hence we are disposing both appeals by this common order. 2. These appeals filed under Section 130 of the Customs Act, 1962 (the Customs Act) impugn....

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....tion to the goods manufactured by an EOU unit and consequently, duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting duty scrips is recoverable. Mr. Sridharan submitted that this point was never raised by the Revenue either in the show cause notice or in the orders passed by lower authorities or before the Appellate Tribunal. Mr. Sridharan submitted tha....

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....t of the scrips issued under SFIS is due discharge of the duty liability as prescribed in proviso to Section 3 of the Central Excise Act, 1944 or not. We are satisfied with the submissions of Mr. Sridharan that the Tribunal has traveled beyond the scope of dispute and has upheld duty demand by relying upon proviso to Section 5A of the Central Excise Act, 1944, which was never raised by the Departm....