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TMI Blog2007 (7) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... itkara, SDR for the Department. For the Respondent : None ORDER Per: Mr. M. Veeraiyan, Member (Technical) Out of these appeals, three appeals No. E/11528/03 with M/s Goyal Synthetics (P) Ltd. as respondent and E/1529/03 with Shri Sureshkumar Jaykisan Agarwal, yarn broker as respondent, E/1530/03 with Shri R.R. Goyal as respondent are departmental appeals against the order of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture, some rejects and waste have arisen and the same have also been cleared in the domestic market, as they are not normally exportable or usable raw materials by other 100% EOUs. d) The department took the view that in respect of waste and rejects cleared in the domestic market, excise duty is payable as finished product and in addition, customs duty on the inputs and excise duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l against the demand of duty and penalty imposed as above. Shri Ramprasad Ramkumar Goyal has come on appeal against the penalty imposed on him. g) The department has come up in appeal against the non demanding of customs duty amounting to ₹ 14,20,428/- leviable on POY/PFY (Raw materials), wrong imposition of penalty under Rule 209 of Central Excise Rules, 1944, non-imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with Section 59. On going through the provisions of Section 72, it is noticed that the same relates to the goods improperly removed from the warehouse and such provisions will be attracted only in respect of goods, which have been bonded. In this case, the bonded goods namely, the raw materials were not found cleared unauthorizedly or in contravention of the Customs Act. On the other hand, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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