2003 (12) TMI 161

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al, Member (T)]. - This appeal has been preferred by the Revenue against the Order-in-Original No. 2/2001, dated 24-1-2002, by which the Commissioner has dropped the demand of duty being time-barred. 2. We heard Ms. Charul Baranwal, learned S.D.R and Shri B.L. Narasimhan, learned Advocate. The learned S.D.R. submitted that the respondents, M/s. Maral Overseas Ltd., a 100% EOU, manufacture cotto....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t as such they were not eligible for the benefit under Notification No. 8/97-C.E.; that the question regarding availability of Notification No. 8/97 went up to the Tribunal, which held, vide Final Order Nos. 47-48/2001-D, dated 30-1-2001 [2001 (129) E.L.T. 657 (Tribunal)], that wax, etc., are raw materials and cannot be termed as consumables and the benefit of Notification No. 8/97 would not be av....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Customs and Central Excise Department is posted for administrative control over the unit in the context of proper implementation of warehousing provisions of the Customs Act, 1962; that the officer posted there had no control over the manufacturing process and use of various raw materials; that the clearance of final product in DTA for home consumption is under Self-Removal Procedure; that in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nducted by the Department, which revealed that the respondents have used imported raw materials in the manufacture of finished products. On the other hand, the learned Advocate submitted that the receipt of raw materials and removal of finished goods were always in the knowledge of the Department as a regular Central Excise officer was posted in the respondent's factory. 3. We have considered t....