2025 (1) TMI 1784

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....ad, Member (Judicial) For the Appellant : Shri P. Sai Makrandh, Advocate For the Respondent : Shri V.R. Pavan Kumar, AR ORDER PER: A.K. JYOTISHI: 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.31.03.200....

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.... that the notification is very clear that in case the goods, other than capital goods, are 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 a....

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....io, their damaged/destroyed goods should also be treated as rejected goods and it is also to be 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 subje....