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2014 (12) TMI 155 - AT - Central ExciseDTA Clearances - clearances of acrylic yarn, polyester/blended yarn and blended waste in DTA - Levy of Additional Duties of Excise (Textiles and Textile Articles) - Imposition of interest and penalty - Notification No. 23/2003-C.E., dated 31-3-2003 - Held that:- Chartered Accountant’s certificate is not a document on the strength of which duty exemption can be claimed. It is based on the records maintained by the appellants, the eligibility to exemption has to be determined. As regards the contention of the appellant that in respect of polyester blended yarn, inasmuch as they have not imported any polyester fiber, the goods should be deemed to have been manufactured out of indigenous material. Though there is some merit in this contention, there is no evidence forthcoming with respect to the composition of blend. If the blended yarn consist of acrylic fiber, even if polyester yarn might not have been imported, inasmuch as acrylic fiber has been imported, the appellant would not be eligible for the duty concession under Notification No. 23/2003. Further, to claim the benefit under the aforesaid notification, the clearance to DTA has to be in terms of the EXIM policy mentioned therein. The composition of the blended yarn could have been easily ascertained from the sales invoices and the prices quoted. This is the second round of litigation and during the first round, the matter was remanded to the adjudicating authority with appropriate directions in this regard. In the absence of a clear finding recorded by the adjudicating authority based on documentary evidences, we are constrained to remand the matter back to the adjudicating authority once again for verifying all the facts involved and thereafter pass an order in accordance with law - Matter remanded back - Decided in favour of assessee.
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