9911796707
TMI Blog2004 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a revenue appeal against the impugned order-in-appeal passed by the Commissioner (Appeals). Vide the impugned order-in-appeal the order-in-original demanding duty of Rs. 8,64,409/- was set aside. The demand was confirmed against the respondents on the ground that they had procured intermediate goods namely, POY/PFY from 100% EOU for converting the same into finished product for export. PO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd set aside the order of the adjudicating authority. Hence, the revenue appeal challenging the order of the Commissioner (Appeals). 2. Heard the DR. The respondents are not present. 3. On going through the records of the case, we note that, the respondents had obtained duty free material namely, POY/PFY as alleged in the show cause notice against the CT-2 certificate issued in their favour. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reason that, the procurement was made under a CT-2 certificate for converting the same into the export product. 4. The Commissioner (Appeals) has considered the matter and in the impugned order it has been held that, part of the PFY/POY was processed in the respondent s own manufacturing premises and the remaining portion was sent to outside parties/sister concerns for texturising on jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acked form. 5. After considering these observations of the Commissioner (Appeals) and noting the fact that the end result of the entire activity was exportation of the processed fabrics and use of duty free material, sourced through CT-2, in manufacturing the export product is not in dispute, the demand of duty cannot be sustained. It is nobody s case that, PFY/POY procured by the respondents wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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