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2014 (7) TMI 269 - CESTAT MUMBAI100% EOU - demand of duty on the goods in question, namely, grey fabrics manufactured cleared to DTA units - benefit of Notification No. 8/97 - Held that:- it is evident that the appellant obtained raw materials duty free i.e. without payment of duty removed clandestinely from M/s. Jamshri, Gopal Jajoo and M/s. Pooja Textiles, without the cover of a CT-3 certificate and without the cover of a Central Excise invoice. This position has been clearly admitted. If that be so, the appellant cannot legitimately claim the benefit of Notification No. 8/97, even for the period prior to 2-6-1998 and, therefore, the claim of the appellant in this regard has to be rejected. - Decided against the assessee. Regarding benefit of Notification No. 2/95 - clearance with the permission of the Development Commissioner - held that:- Duty demand has been confirmed on the entire quantity without allowing the benefit of Notification No. 2/95, which is not correct. Therefore, the duty liability needs to be recomputed by extending the benefit of Notification No. 2/95 in respect of clearances made within the permissible limit and only in respect of the excess quantity, the benefit of the notification would not apply. - matter has to be considered afresh by the adjudicating authority and the duty liability needs to be recomputed. Therefore, we remand the matter back to the adjudicating authority for consideration afresh for redetermination of duty liability and the consequential penal liabilities - Decided in favour of assessee.
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