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2016 (1) TMI 9 - AT - CustomsWaiver of pre deposit - import of goods for use and consumption in manufacturing of final products in 100% EOU - Denial of benefit of notification for non-payment of Customs as well as Excise duty - Held that:- Demand of duty of Customs in this case is on the inputs which were imported by the appellant herein for consumption in manufacturing of goods which are to be exported. We find that the show cause notice is issued to individual on the ground that he is the mastermind and key person who managed the activity of improper imports and diversion to local market under the name of M/s. Omi Textiles. We find that there is no dispute as to the fact that separate proceedings have been initiated against M/s. Omi Textiles for demand of the appropriate Central Excise duty on the finished goods which were diverted to local market instead of exporting the same. It is also undisputed that the issue of imports in this case was shown as consumed for manufacture of finished goods which were to be exported but diverted locally. In our considered view, prima facie there cannot be demand on imports as well as the finished goods manufactured out of such imports. The view expressed by the Bench in the case of Gold Multifab Ltd. (2007 (9) TMI 514 - CESTAT, AHMEDABAD) would be applicable in this case. In view of the foregoing, we find that appellant has made out a case for waiver of the condition of pre-deposit of the amounts involved - Stay granted.
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