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2015 (9) TMI 820 - AT - Central ExciseD100% EOU - DTA clearance - Denial of benefit of Notification No. 8/97-CE dated 01/3/97 - Non maintenance of separate accounts - Held that:- The admitted fact is that the appellant did not maintain separate accounts of raw material during the period. The appellant were admittedly clearing a very small portion of the production (less than 1%) in DTA. It is seen that the tripods cleared in DTA have suffered only concessional rate of duty on the ground that they were made out of indigenous raw material only. It is established by the appellant that they had no imports of raw material prior to 13/01/2004. The goods for DTA clearances now subject matter of dispute were made prior to that date. The demand for differential duty were sustained only on the ground that no separate accounts were maintained and the appellant failed to establish that the said items were manufactured only out of indigenous raw material. Considering the facts now pleaded by the appellant it is clear that no differential duty can be demanded as there was no import of raw materials prior to the date of manufacture of goods later cleared to DTA. These were earlier rejected/returned tripods. Though the appellant pleaded these grounds before the lower authority no findings were given except the observation that the same is not subject matter of the instance case as the appellant themselves paid the duty without insistence by the Department. However, in the order duty on tripods and aluminium dust and slag was confirmed by the Original Authority. - Decided in favour of assessee.
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