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TMI Blog2007 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : M. Veeraiyan, Member (T)]. - This is Department's appeal against the order of the Commissioner No. 14/Dem/2002 dt. 16-4-2002. 2. Heard the ld. DR for the Department and gone through the written submission filed on behalf of the respondent. 3. The relevant facts, in brief, are as follows :- (a) The respondent, a 100% EOU, imported duty free raw materials and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He, however, held the view that demand of duty on raw materials used in the manufacture of the goods/waste/rejects over and above, duty demanded on the final products was not sustainable as it was not a case of removal of duty free inputs as such. (e) The Department has come up in appeal against the non-demanding of customs duty on raw materials contained in the waste and rejects and non-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequential penal action. 5. In the light of the above, the appeal by the Department is dismissed. (Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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