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2010 (2) TMI 260 - PUNJAB & HARYANA HIGH COURT100% EOU – DTA clearance – use of material for manufacture of goods cleared for DTA, whether imported or indigenous – additional grounds before commissioner (appeals) - revenue alleged that in the absence of separate records, benefit of notification no. 8/97 C.E dated 1-3-1997 is not available – Held that: the issue of additional ground was not argued before the Appellate Tribunal, hence not acceptable - , the Commissioner (Appeals) as well the Appellate Tribunal have both returned categorical finding of fact that the respondent had maintained separate accounts regarding the goods manufactured out of imported raw material and the goods produced from the indigenous raw material. There was also no evidence on record to show that the respondent had utilized any part of the imported raw material and had got them cleared in the DTA. Thus, in the absence of any proof on part of the Revenue that goods for sale in DTA were manufactured out of the imported raw material, the respondent cannot be held liable to pay duty in terms of Notification No. 2/95
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