TaxTMI 
TaxTMI 
2024 (9) TMI 310
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....rt' effected by the noticee is at par with the 'physical export in terms of Para 9.9(b) of the said Exim Policy 1997-2002; the benefit of Notification No.2/95-CE dated 04.01.1995 is extendable to the noticee. Therefore, I confirm the demand of the differential Central Excise duty amounting to Rs. 70,464/- (Rupees Seventy Thousand Four Hundred Sixty Four only), equal to 50% of the aggregate of all Customs duties leviable on clearance of finished goods, Le rejects of Grey Fabrics and waste cleared in DTA during the period from January 2001 to March 2001, under Section 11A(2) [Now Section 11A(10)] of the Central Excise Act, 1944 read with erstwhile Section 3 of the Central Excise Act, 1944; and I order for its recovery from M/s Geeta F....
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..../98-CE. Being aggrieved by the impugned order, the appellant filed the present appeal. 2. When the appellant was called, none appeared however, learned Counsel for the appellant filed a synopsis dated 29.04.2024 which is taken on record. 3. Shri Himanshu P Shrimali, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by learned AR and perusal of record we find that entire genesis of the case is that whether the appellant have manufactured the goods, which were cleared in DTA, out of indigenous or imported raw material. The appellant have been vehemently argued right from beginning that the goods in question is manufactured out of indigeno....
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....fore us that the said clearances would be within the prescribed limits of and would be satisfying the criteria for claim of exemption under Notifications 8/95 and 13/98, if that was considered & verified. (b) Reliance is placed on the decision giving International [2002 (139) E.L.T. (172)] and the other catena of decisions thereafter granting the eligibility of deemed exports to reckon DTA quota. (c) The decision in the case of Sanju Silk Mills Ltd. [2004 (163) E.L.T. 217] and OPAL fabrics was distinguished relied upon by the ld. DR to deny the benefit of removal on basis of deemed exports after leading us through the Exim Policy Provisions of paras 9.9 & 9.10, which speak of 'sales of domestic tariff area' & 'supplies the EOU' as well....
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.... & for other clearances duty has to be separately determined & for this matter the orders are to be set aside & matters remitted for de novo decisions after hearing the appellants. (e) Since we are remanding the matter, the plea of eligibility of other Notification 125/84 in the facts herein and or application of the decision in case of Morarji Brahmarani A/757-761/WZB/2005 C-III/20-5-05 on the facts herein; is kept open to be applied, including the plea of demand made under Customs Act, 1962 on the notice, as we find no reason not to demand duties under Customs Act, 1962 to imported material in the EOU's which are Section 65 manufacturing bonds also. (f) In view of the findings herein, we would remand the question of shortages & accou....
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..... However, I find that as evident from the available records, the noticee had procured raw materials from indigenous source as well as by way of import for use in the manufacture of subject goods. Therefore, the noticee is not eligible to avail the benefit of concessional rate of duty under Notification No. 13/98-CE." From the above findings, it can be seen that Adjudicating Authority in Para 13.1.2 stated that it is evident from the available record that noticee have procured raw materials from indigenous source as well as by way of import for use in the manufacture of subject goods. 5. We find that since there was no evidence that the subject goods were manufactured out of imported goods, the matter was remanded with a specific directi....