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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.
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