9911796707
TMI Blog2024 (7) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... nously procured) used in the manufacture of the finish goods cleared into Domestic Tariff Area (DTA) by debiting credit scrips issued under the Served From India Scheme (SFIS) without payment of duty in terms of N/N. 34/2006-CE - whether debiting of duty credit scrips issued under the SFIS on clearance of finish goods from EOU to DTA would amount to payment of duty or will amount to availment of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose the matter before 31st December 2024. - K. R. SHRIRAM, AND JITENDRA JAIN, J.J. For the Appellant : Mr. Sriram Sridharan a/w. Mr. Dhananjay Sethuraj. For the Respondent : Mr. Dhananjay B. Deshmukh i/b. Mr. Jitendra B. Mishra. P.C. 1. Both these appeals have been filed against the common order dated 10th February 2022 and hence we are disposing both appeals by this common order. 2. These appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 34/2006-CE dated 14th June 2006 does not extend the benefit of exemption to the goods manufactured by an EOU unit and consequently, duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting duty scrips is recoverable. Mr. Sridharan submitted that this point was never raised by the Revenue either in the show cause notice or in the orders passed by lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 34/2006-CE. The Tribunal was to consider whether debit of the scrips issued under SFIS is due discharge of the duty liability as prescribed in proviso to Section 3 of the Central Excise Act, 1944 or not. We are satisfied with the submissions of Mr. Sridharan that the Tribunal has traveled beyond the scope of dispute and has upheld duty demand by relying upon proviso to Section 5A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
