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TMI Blog2008 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU engaged in the manufacture of electronic calculators and electronic organizers is in appeal against the order confirming demand of duty on imported capital goods on the ground that they were not installed and used for the manufacture of export goods in the factory, the appellant did not fulfil the export obligation. The adjudicating authority also demanded duty on the raw materials imported from the beginning including raw materials/components exported by the appellants, remaining in the bonded store room and cleared to EFC account holder. 2. Heard both the parties. 3.1 The learned Advocate for the appellant submits that duty cannot be demanded on capital goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority and also cited the judgment of the Hon'ble Supreme Court in the case of Jacsons Thevara v. Collector of Customs and Central Excise - 1992 (61) E.L.T. 343 (S.C.) in support of his argument and if the imported goods are not used for the purpose for which they were imported, confiscation and penalty are the consequences. He also cited the judgment of the Hon'ble Supreme Court in the case of Taarika Exports v. UOI- 2007 (212) E.L.T. 15 (S.C.) wherein it was held that penalty is imposable in case of non-fulfillment of export obligation and mis-utilisation of goods. 5.1 We find that the plea of the appellant that the matter should have been referred to the Director, STPI before issue of show cause notice is also not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on all the raw materials imported has been demanded, duty on raw materials/components exported as such also has been included. We find that the contention that no duty can be demanded in respect of raw materials/ components exported by the appellants has not been considered by the adjudicating authority. 5.5 We also find some force in the contention of the appellant that no duty can be demanded on the raw materials/components still lying in the bonded warehouse. 6. In view, of the above discussion, we feel that the case has to be remanded back to the original adjudicating authority to decide the following issues, namely - (a) when the customs duty is paid on the raw materials, whether the amount duty already paid on the finishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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