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2013 (9) TMI 613 - AT - Central Excise100% EOU - Duty Chargeable on DTA Clearances - Exemption under Notification No. 8/97-C.E. - The appellant had made DTA clearances of galvanised pipes by availing duty exemption under Notification No. 8/97-C.E - The department was of the view that the appellant were not eligible for the exemption under the notification - Whether the appellant during period were eligible for Notification No. 8/97-C.E. in respect of their DTA clearances - Held that:- The benefit of Notification No. 8/97-C.E. would be available in respect of DTA clearances made in accordance with the provisions of EXIM Policy, only if the goods had been made out of the inputs of the Indian origin - the benefit of Notification No. 8/97-C.E. can be allowed to a 100% EOU in respect of DTA clearances even if the unit was using indigenously procured as well as imported raw materials, provided the unit was able to satisfy the Jurisdictional Central Excise Authorities beyond doubt that inputs used in the manufacture of goods which were to be sold in DTA had been manufactured out of indigenous raw material only by the way of maintenance of records, physical scrutiny/verification of manufacturing process etc. The appellant were not eligible for Notification No. 8/97-C.E. - the duty demand and penalty was set aside and the matter was remanded to the original Adjudicating Authority for re-quantification of the duty demand after examining the appellant’s plea regarding their eligibility for Notification No. 2/95-C.E. and also re-determining the quantum of penalty on the basis of duty demand re-determined. - Matter Remanded back – Decided partly in favour of Assessee. Period of Limitation - As regards the Revenue’s appeal - the Revenue’s contention that the duty demand if any, for the period from July 1997 to November 1997 raised vide show cause notice 4-2-1998 would be within time and no part of the duty demand would be time-barred was upheld – Decided in favour of Revenue.
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