TMI Blog2007 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly reduced - it can not be said that the raw materials have not been used for the intended purpose. Even if there was clearances in excess of permissible limit it may amount to be case of diversion of finished goods, the duty shall be payable in respect of finished goods and no duty become demandable on the raw material used in the manufacture of such diverted goods - appeal dismissed. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 can be recovered. 4. The department being aggrieved with the said portion of the impugned order by which no duty stand was confirmed in respect of raw materials, has filed the present appeal. The appeal has been filed on the ground that non-duty paid raw materials were admittedly used in finished products which were cleared to DTA in contravention of provisions of law. Such raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case, the assessee is not in appeal before us. The duty on finished goods stands demanded on the ground that the same is in excess of the permissible limit for the purpose of DTA clearance. The department s claim is to the effect that the raw material used in such finished products cleared in DTA should be treated as not used for the intended purposes and the duty on import should be demanded. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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