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TMI Blog2023 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri. Kalpesh P Shah, Assistant Commissioner (AR) for the Respondent ORDER The appellant is 100% EOU engaged in the manufacture of Polypropylene Spun Bond Non-Woven Fabrics. They imported raw-material "Polypropylene" from Singapore for use in manufacture for the final product. They also made DTA clearances during the impugned period of 01 August, 2009 to 31.03.2015 as per permission acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levied on raw material brought under bond, as goods were not having same characters after manufacturing process as the original raw material which was imported. The Counsel relied upon the following Judgments:-2008 (224) ELT 113 (Tri. Ahmd.)- C.C, KHANDLA Vs. RAM KRISHNA EXPORTS and also 2013 (290) ELT 372 (Tri. LB)- KUMAR ARCH TECH PVT. LTD vs. CCE, JAIPUR-II to indicate that once the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surat-l * 2022 (381) E.LT. 407 (Tri. - Ahmd.) - Kaybee Tex Spin Ltd vs CC, AHMEDABAD 2.1 The learned Counsel also pleaded that invocation of extended period as well as levy of penalty was improper, in the factual matrix of the matter. 3. As against this, the Learned AR justified findings in Order-In-Original and drew our attention to para 3.10 in 3.11 of the impugned order stating that w.e.f 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not demanded duty under the provision of Central Excise Act particularly under section 3 and Notification No. 23/2003-CE dated 31.03.2003, but has still demanded the same as per calculations of aggregate Customs Duty which are the borrowed machinery provisions under section 3 of Central Excise Act, 1944. We find that the lapse on the part of the department is not such which has denied any natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat records were checked/not checked by the audit, while giving such findings. We also find that department while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has been imposed under Section 112 of Customs Act, 1962, whereas the duty should have been demanded under Central Excise Act and penalty imposed under Central Excise Act/ Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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