2015 (11) TMI 873

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..... ial not been imported, the appellant would have been at par with domestic players. Peculiarly appellant availed customs duty exemption at the cost of exchequer. Scrap was inbuilt in the duty free material imported. Ignorance of Customs duty forgone on the scrap aspect would place domestic players in disadvantageous position and shall run counter to the principle laid down in Hyderabad Asbestos C .....

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..... th Central Excise Notification No.23/03-CE dated 31.3.2003. He also submitted that in the own case of the appellant, in the stay application No.E/4345-4346/12 disposed on 6.2.2013 as against duty demand of ₹ 2,56,12,927/-, pre-deposit of ₹ 10 lakhs was directed. 2. Revenue supports the adjudication. 3. It is admitted fact that duty free raw material was imported by appellant in .....

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..... e Industries -1985 (20) ELT 179 (SC), Dunlop India Ltd.-1985 (19) ELT 22 (SC), Benara valves Ltd.-2006 (204) ELT 513 (SC) and Vijay Prakash D. Mehta-1989 (39) ELT 178 (SC). 6. Learned Counsel in the course of hearing pointed out that domestic raw materials were also used for the manufacture. But we do not find this proposition has any merit to bring out any diffidence to our decision above beca .....

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