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TMI Blog2015 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... e For the Respondent : Shri. Rakesh Goyal, Addl. Commissioner(A.R.) ORDER Per : P.K. Jain In the impugned order the demand of Rs. 1,00,32,600/- has been confirmed, further interest under section 11AB and penalty under Section 11AC of equal amount has been imposed. The said order is passed consequent to this Tribunals order No. A/41-43/12/EB/C-II dated 17/1/2012. In the said order, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable only to the goods manufactured entirely from the indigenous raw materials; otherwise duty as per Notification no. 2/95 will be applicable. Ld. Counsel for applicant submitted that goods exported were made from the imported yarn while those cleared in the domestic market was from the indigenous cotton yarn. On query from the bench that what is the basis of the said claim, Ld Counsel could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es about the issue of imported material for production or any test reports relating to the clearance made in DTA which can atleast indicate the nature of the yarn used in the goods cleared in DTA. However, Ld. Counsel was unable to produce any such document or evidence. 3. Ld. A.R. submitted that the application made by applicant on 18/8/2000 proves contrary to their claim. The statement clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents examined and it was found that documents indicate details of purchases only and do not indicate the use of the goods. Ld. A.R. also submitted that as 100% EOU, they are required to maintain detailed account of goods received and their utilization. Ld. A.R. also submitted that in para 18 appellant has admitted duty liability of almost 23 lakhs(which would be even if all his claims are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66,696/-. In addition they would have the interest liability which would also be in the same range or even more. Ld. Counsel for the appellant has pleaded financial hardship and submitted unit is sick and is before BIFR. We also note that appellant has deposited Rs. 12 lakhs during first round of litigation. Keeping in view the financial position of the applicant and also the admitted liability, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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