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2015 (11) TMI 156 - SUPREME COURT

2015 (11) TMI 156 - SUPREME COURT - 2015 (325) E.L.T. 209 (SC) - Benefit of Notification No. 8/97 dated 01.03.1997 - Manufacture of product by 100% EOU - Held that:- Commissioner vide its Order-in-Appeal dated 26.09.1992 allowed the said appeal holding that by-products Soyabean Solvent Extraction Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be applicable to the by-product removed by the respondent. This finding has been upheld by the C .....

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And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Sridharan, Sr. Adv., Ms. L. Charnaya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. Aditya Bhattacharya, Adv., Mr. T. D. Satish, Adv. And Mr. M. P. Devanath, Adv. ORDER The respondent herein is under 100% EoU scheme and is engaged in the manufacture of De-Oiled Cake (DoC) of soyabean, groundnut, mustard and other edible oil seeds which is covered under Section 58 and Section 65 of the Customs Act, 1962. As far as soyabean is c .....

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s cleared the aforesaid product at nil Notification No. 13/98 dated 02.06.1998 is applicable, as per which, the respondent was liable to pay duty at the rate of 30 per cent as if this product was manufactured by 100% EoU. This resulted in issuance of as many as six show cause notices with the demand particulars whereof are as under: - Show Cause Duty Penalty Order-in-Original Notice dated 28.09.2001 ₹ 45,13,508 ₹ 10,000 01.10.2001 28.09.2001 ₹ 48,47,214 ₹ 10,000 01.10.200 .....

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