2001 (2) TMI 415 - AT - Central Excise

Summary

The duty demand of Rs. 16,32,161/- confirmed against the appellants for clandestinely removing terry towels from their 100% EOU into the Domestic Tariff Area without payment of central excise duty was upheld by the Appellate Tribunal CEGAT, New Delhi. The appellants' contention for exemption under Notification 8/97-C.E. was rejected due to lack of proof of sole use of indigenous raw materials. The claim for exemption remained unsubstantiated, and an alternate plea for concessional rate under Notification 2/95 was not considered. The appeal was rejected, upholding the impugned order.