Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 195 - AT - CustomsDemand of Custom and Excise duty – Imposition of fines and penalty – show cause notice was issued to Unit No. 1 of assesse proposing demand of customs duty under Section 28 of Customs Act 1962 alongwith interest and penalty on ground that Unit No 1 cleared duty free raw materials against fake advance licences – Also show cause notice was also issued to unit II proposing demand of Excise Duty alongwith interest and to impose penalty on ground that being 100% EOU, unit had cleared goods as DTA sale without payment of CE duty – Adjudicating Authority confirmed demand of duty and imposed redemption fine and penalty – Held that:-show cause notices were issued against both units proposing central excise duty on finished goods and appeals was filed against demand of duty on raw materials – Tribunal in case of Vandevi Texturisers Pvt Ltd vs. CCE., Surat - [2007 (6) TMI 433 - CESTAT, AHMEDABAD] held that demand of duty on raw material as well as finished products cannot be sustained – Therefore matter should be remanded to Adjudicating Authority to decide afresh after considering allegations in all show cause notices against both units – Impugned orders are set aside – Matters remanded to Adjudicating Authority – Decided partly in favour of Assesse.
|