TMI Blog2015 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - Appeal No. : C/33,34/2012, E/197,198/2012, Application No. : C/MA(EXTN)/13768,13769/2014, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor, DRI, Zonal Unit, Ahmedabad, to Unit No. 1 proposing demand of customs duty of ₹ 11,53,075/- under Section 28 of the Customs Act 1962 and Section 72 of the said Act alongwith interest and penalty on the ground that the Unit No 1 cleared the duty free raw materials against fake advance licences/advance release orders to Moradabad firms namely M/s Home Textiles. The Adjudicating Authority by adjudication Order dtd 28.11.2005 confirmed the demand of customs duty of ₹ 11,53,075/- forgone on 39951 kgs imported polyester yarn under Customs Act 1962. It has also imposed redemption fine and penalty and also demanded interest thereon. By the impugned order, the Commissioner (Appeal) upheld the adjudication order, against which the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records. 7. The main contention of the Learned Advocate on behalf of the appellants is that both the authorities below had not considered their submission in reply to the show cause notices that the demands in respect of the raw material as well as finished products are not sustainable. He relied upon the decision of the Tribunal in the case of Vandevi Texturisers Pvt Ltd vs. CCE., Surat - [ 2007(220)ELT.289 (Tri. Ahmd). The Learned Advocate submits that the show cause notices issued in the year 2000 against both the units are still pending. He submits that the matter may be remanded to adjudicate all the show cause notices in respect of Customs duty and Central Excise duty on the same transaction. 8. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
