2024 (1) TMI 1429

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.... the Appellant. Shri V.R. Pavan Kumar, AR for the Respondent. ORDER M/s Sree Rayalaseema Galaxy Projects Pvt Ltd (hereinafter referred to as the appellant) is a 100% EOU, which procured certain inputs and packing materials from DTA without payment of duty in terms of Notification No.22/2003-CE dt.31.03.2003. On realizing that the said goods were not used in the manufacture, the department is....

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....not proved to the satisfaction of the officer to have been used in connection with the production or packaging of goods for export out of India, then they are liable to pay duty in terms of said notification as well as bond executed in terms of condition (4) of the said notification. 4. Heard both sides and perused the records. 5. The short issue is that whether, in the given factual matrix, the....

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.... treated as if they have been already destroyed inside the factory itself. 6. We find that this stretching the provision is not permissible, inasmuch there is very clear cut case where only four categories of goods are covered for destruction either within the factory or outside the factory, but subject to presence of Central Excise officer. The goods which have been clearly damaged or destroyed ....