2001 (2) TMI 415

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..... rder per : Jyoti Balasundaram, Member (J)]. - In this case, a duty demand of Rs. 16,32,161/- has been confirmed against the appellants by the Commissioner on the ground that they were clandestinely removing terry towels from their 100% EOU into the Domestic Tariff Area without payment of central excise duty. In addition, a penalty of equal amount has been imposed under Section 11AC of the Cent .....

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..... on use of any imported material is clear from the legal agreement for EOU and that this should be sufficient to establish that the appellants used only locally procured raw materials, is not tenable. Although the agreement states that nil raw materials and components are to be imported; however this is not sufficient to conclude that the appellants did not import any raw materials for the manufa .....

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