2025 (6) TMI 761

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....Shri H. P. Shrimali, Superintendent ( AR ) appeared for the Respondent ORDER SOMESH ARORA : The learned advocate appearing for the party states that the whole of demand is time barred as the period involved is from August 2015 to March 2016 for which show cause notice has been given on 17.05.2017 whereas the same should have been given on 10.04.2017 to atleast protect some period of deman....

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....t there was nothing in the Notification which indicated that imported goods could not be used. He therefore, indicates that the expression "wholly from the raw material produced or manufactured in India" has been interpreted by Division Bench to indicate that even there is a scope to use imported raw material. Para 13 of the decision relied upon by the appellant is reproduced below : "13.....

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....ii) such finished goods, if manufactured and cleared by the unit other than export oriented undertaking are not wholly exempt from duties of Excise or are not chargeable to NIL rate of duty. The above conditions nowhere debars the EOU from availing exemption in case where the EOU is manufacturing goods from indigenous raw material as well as imported raw material. It is only to be ensured....

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....and therefore, the decision relied upon by the appellants is incorrect in its contents to that extent and is sub-silentio. He could not state that whether department has gone in any appeal against that matter or not but only stated that the amount involved is less. 3. We have considered rival submissions. In view of the findings of 2018 (2) TMI 2016 Cestat-Mumbai in the case of Eurotex Industri....