9911796707
TMI Blog2024 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the Adjudicating Authority reported at PRIME POLY WEAVE LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SURAT-I [ 2005 (7) TMI 404 - CESTAT, MUMBAI] where the Tribunal has held that 'we would remand the question of shortages accounting thereof consequent duties, if any, and penalties in this case also open in the now being ordered for both sides de novo proceedings.' Since there was no evidence that the subject goods were manufactured out of imported goods, the matter was remanded with a specific direction to the Adjudicating Authority to establish that the goods were manufactured out of indigenous raw material and/ or imported raw material. The Adjudicating Authority in denovo adjudication, without having any evidence on record t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the noticee. Therefore, I confirm the demand of the differential Central Excise duty amounting to Rs. 70,464/- (Rupees Seventy Thousand Four Hundred Sixty Four only), equal to 50% of the aggregate of all Customs duties leviable on clearance of finished goods, Le rejects of Grey Fabrics and waste cleared in DTA during the period from January 2001 to March 2001, under Section 11A(2) [Now Section 11A(10)] of the Central Excise Act, 1944 read with erstwhile Section 3 of the Central Excise Act, 1944; and I order for its recovery from M/s Geeta Fibres Pvt. Ltd. (100% EOU), Surat. (ii) I impose Penalty of Rs. 70,464/ (Rupees Seventy Thousand Four Hundred Sixty Four only), on M/s Geeta Fiberes Pvt. Limited (100% EOU), Surat under Rule 209 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is taken on record. 3. Shri Himanshu P Shrimali, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by learned AR and perusal of record we find that entire genesis of the case is that whether the appellant have manufactured the goods, which were cleared in DTA, out of indigenous or imported raw material. The appellant have been vehemently argued right from beginning that the goods in question is manufactured out of indigenous raw material. This Tribunal in the first round of litigation remanded the matter to the Adjudicating Authority reported at Prime Poly Weave Limited vs. CCE, Surat-I - 2005 (189) ELT 208 (Tri. Mumbai) and Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision giving International [2002 (139) E.L.T. (172)] and the other catena of decisions thereafter granting the eligibility of deemed exports to reckon DTA quota. (c) The decision in the case of Sanju Silk Mills Ltd. [2004 (163) E.L.T. 217] and OPAL fabrics was distinguished relied upon by the ld. DR to deny the benefit of removal on basis of deemed exports after leading us through the Exim Policy Provisions of paras 9.9 9.10, which speak of sales of domestic tariff area supplies the EOU as well as the Appendix 42 was read out. These submissions when considered would indicate that the policy provisions and concept of sale to DTA under para 9.9 cannot be equated and merged and applied to supplies made from an EOU for various purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 125/84 in the facts herein and or application of the decision in case of Morarji Brahmarani A/757-761/WZB/2005 C-III/20-5-05 on the facts herein; is kept open to be applied, including the plea of demand made under Customs Act, 1962 on the notice, as we find no reason not to demand duties under Customs Act, 1962 to imported material in the EOU s which are Section 65 manufacturing bonds also. (f) In view of the findings herein, we would remand the question of shortages accounting thereof consequent duties, if any, and penalties in this case also open in the now being ordered for both sides de novo proceedings. 3. Appeals allowed as remand in above terms In the above order, in Para 9.10(d), the Tribunal observed that source of raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty under Notification No. 13/98-CE. From the above findings, it can be seen that Adjudicating Authority in Para 13.1.2 stated that it is evident from the available record that noticee have procured raw materials from indigenous source as well as by way of import for use in the manufacture of subject goods. 5. We find that since there was no evidence that the subject goods were manufactured out of imported goods, the matter was remanded with a specific direction to the Adjudicating Authority to establish that the goods were manufactured out of indigenous raw material and/ or imported raw material. The Adjudicating Authority in denovo adjudication, without having any evidence on record to this aspect came to the conclusion that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
