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TMI Blog2016 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... they are required to payment of customs duty on imported goods used for the purpose of manufacture the said article in an amount to equal to customs duty leviable as for import as such. In the instant case, they had cleared fabrics, which they claimed to be semi-finished goods, for the purpose of job-work and the same were not returned. They are hit by clause (7) of the Notification Notification No. 1/95 and 53/97 dated 13.6.1997 read with erstwhile Rule 173M of Central Excise Rules, 1944 and as a result, duty is chargeable on the material cleared for job-work in terms of such clause. The order of Commissioner (Appeals) to that extent is according to the provisions of such Notification as he has ordered the matter to be remanded for det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as Chenille Rugs falling under CHS No. 6302.00 of the CETA. During the personal hearing the Appellants have contended that they did not want to contest the liability of duty amounting to ₹ 19561/- involved in 3 Air Conditioners installed in the Technical Director s cabin. But the Appellants did want to contest the imposition of heavy penalty of ₹ 18000/-upon them. Further the Appellants are also willing to pay back the duty involved in the inputs obtained under the cover of CT-3 Certificate for manufacture of final excisable products i.e. made up articles. The Appellants contentions are that the total duty liability comes to ₹ 1,71,604/- as detailed in the chart enclosed at page 27 of the appeal memorandum. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r provisions of Notification No. 1/1995-CE and hence in the case of no return of goods after job-work, provisions of the same notification shall apply and provisions of Section 3 of the Act are not applicable in this case. It was argued that as per proviso to para 5 of the said Notification, as inserted by Notification No. 11/2000-CE dated 1.3.2000 where the goods cleared from 100% EOU are not excisable, then the duty of excise equal to amount leviable on the inputs obtained without payment of duty under the said Notification, is only payable by the 100% EOU. 3. Learned AR relies on the impugned order. 3. We have gone through the rival contentions. In the show-cause notice, it has been stated that the appellant have cleared the Cheni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 3 of the Central Excise Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of customs duty on imported goods used for the purpose of manufacture of such articles in an amount equal to the customs duty leviable on such articles, as if imported as such. (8) The Commissioner of Customs may permit the goods imported into India or goods partially processed or manufactured or packaged therefrom to be taken outside the hundred per cent Export Oriented Unit concerned temporarily without payment of duty for the purposes of test, repairs, refining, processing, display, job work or any other operation necessary for manufacture of final product and return to the same unit subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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