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2018 (8) TMI 355 - AT - Central Excise100% EOU - levy of duty on Empty Drums of inputs imported - whether the appellant being 100% EOU is liable to pay duty on Empty Drums of inputs imported under exemption Notification No. 22/2003-CE dated 31.03.2003 and 52/2003-CUS dated 31.03.2003? - penalty. Held that:- The empty drum which is arising after use of the inputs packed therein are plastic drums and which is durable in nature and admittedly used. Therefore, as per the nature of the packing material there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty as per N/N. 22/2003-CE dated 31.03.2003 and 52/2003-CUS dated 31.03.2003 - the demand confirmed by the lower authority is hereby upheld. Penalty - Held that:- Firstly the demand was raised within the normal period, secondly, the issue involved is not suppression of fact but only of interpretation of law involved in the notification. Accordingly, there is no malafide intention on the part of the appellant - demand set aside. Appeal allowed in part.
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