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TMI Blog2011 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace. In our view, the matter is very clear and there is no doubt that duty is demandable under Section 11A of Central Excise Act, 1944 in terms of the bond executed by the appellant and in terms of the conditions of notification under which the goods were cleared to DTA. Therefore, on merits appellants have no case and accordingly, the duty demand has to be upheld. As regards penalty, since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the statement of facts submitted by appellant, the appellant unit situated in SEZ was importing different kinds of scrap, iron and steel and after mutilation, selling the scrap for recycling to various recycling units in Domestic Tariff Area (DTA). At the time of clearance to DTA, the appellant was paying 50% aggregate of all customs duty under Notification No. 2/95-C.E., dated 4-1-1995. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that impugned order is without jurisdiction since what was to be demanded was customs duty and not Central Excise duty at all. Further, it was also submitted that Commissioner has travelled beyond the show cause notice, since show cause notice proposed that the condition under Notification No. 83/90 was not fulfilled. Further, he also submitted that as per the notification, in the case scraps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y wrong. 4. We have considered the submissions made by both the sides. Learned advocate while submitting the facts of the case gave impression that the goods were imported by a 100% EOU and was cleared as such to the DTA and therefore, customs duty should have been demanded. However, as observed by us above, the statement of facts enclosed to the appeal memorandum, clearly show that appellants w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd executed by the appellant and in terms of the conditions of notification under which the goods were cleared to DTA. Therefore, on merits appellants have no case and accordingly, the duty demand has to be upheld. As regards penalty, since the goods were cleared under notification after execution of bond with the knowledge of the department and in respect of a considerable portion of the goods, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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