2007 (9) TMI 514

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..... products, the sustainability of the demand on the raw materials which has been used in the manufacture of finished goods cannot be upheld - appeal dismissed. - E/394/2007 - A/2490/2007-WZB/AHD - Dated:- 19-9-2007 - Shri M. Veeraiyan, J. REPRESENTED BY : Dr. M.K. Rajak, SDR, for the Appellant. None, for the Respondent. [Order]. Heard the ld. SDR. 2. This is an appeal by the .....

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..... tral excise duty equivalent to all customs duty. I find that the SCN has been prepared by the department in a confused manner. When the raw materials were the imported ones, then the elements of duty foregone can be customs duty only and not the central excise duty equivalent to all customs duty. It is also observed that the value of the 2557.52 kgs. of POY, Rs. 1,53,451/- has been arrived at by a .....

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