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2016 (10) TMI 608 - AT - Central Excise100% EOU - denial of eligibility for concession - demand of duty - imposition of penalties appellant and three officers - cotton yarn and blended yarn - N/N. 8/97-CE date 01/3/97 - goods should have been cleared from raw materials produced or manufactured in India - whether appellant is eligible for concessional rate of duty and does the appellant has fulfilled the conditions for availing concession? - Held that: - all details were maintained by the assessee in computerised form. The elaborate computerized documentation maintained by the assesse during the relevant time has not been examined in correct prospective by the Adjudicating authority before confirming the demand. Commissioner failed to appreciate that they are using domestic cotton also for manufacture and export of yarn. The reliance placed by the Commissioner on the E-mails without any corroboration is not sustainable. Even after recording that these evidences do not necessarily mean that all other domestic clearances were also made from imported cotton, it was not established by any record that all raw materials were not of Indian origin. The impugned order are arbitrary and without sound legal basis - appellant eligible to claim exemption - appeal allowed - decided in favor of appellant.
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