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Hanil Era Textiles Ltd. Versus Commissioner of Central Excise, Raigad

2015 (3) TMI 1088 - CESTAT MUMBAI

Waiver of pre deposit - DTA Clearances - 100% EOU - Benefit of Notification 30/2004-CE - According to the applicant, they have manufactured the goods from indigenously procured material. - Held that:- Applicant has admitted that they have no record relating to production, like lot register or issuance of the material etc. so as to prove that the goods cleared under DTA were manufactured out of indigenously procured material. On the contrary, the Commissioner (AR) has produced the evidence in the .....

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ating to effective rates) and also that the applicant is having financial difficulties and is a sick unit, we direct the applicant to deposit an amount of ₹ 2,00,00,000/- (Rupees two crores only) within a period of six weeks - Partial stay granted. - Applications E/S/93275 to 93277/14-Mum in appeals E/85601 to 85603/14-Mum - Dated:- 3-3-2015 - Mr. P.K. Jain, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Mr. S.P. Tavkar, Consultant For the Respondent : Mr. H .....

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so produced are exported as also cleared to domestic tariff area units. The dispute in the present case is relating to clearance made to DTA units. The applicant has not paid any duty while clearing the said goods in the DTA. According to the Revenue, the applicant is liable to pay the duty as demanded in the show cause notices. The original authority has confirmed the demand after receiving the reply and holding personal hearing. According to the applicant, they have manufactured the goods fro .....

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econd contention of the Revenue is that the said goods are not eligible for the benefit of Notification 30/2004-CE as the said Notification is not applicable to 100% EOUs. 2. Heard the learned counsel for the applicant. He submitted that in applicants own case for the earlier period, this Tribunal vide order reported in 2014 (312) ELT 324 (Tri.-Mumbai), has remanded the matter and, therefore, in the present case also, the matter can be remanded. He further submitted that as held in the earlier .....

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anded only for the limited purpose to prove that the goods cleared to DTA are manufactured out of the indigenously procured material, whether they have a lot register or any other document to prove their claim, the learned counsel submitted that they have not imported the yarn during the said period. However, they have not maintained any lot register or any production document so as to prove their claim that the goods cleared under DTA are manufactured out of indigenously procured material. 3. L .....

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2010, acrylic tow during July, August, September and October 2010 and PSF yarn again in April 2011. Further, the said returns also indicate that the material was issued for production during various months. So, from the said monthly statutory return, it is very clear that the applicant has not only imported but also used the imported material for the manufacture of the goods and under the circumstances, no useful purpose will be served by remanding the matter. It was also submitted that the appl .....

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he goods without payment of duty. Under the circumstances, the applicant may be asked to deposit the entire amount of duty, interest and penalties. 4. We have considered the rival submissions and also perused the findings in the impugned order as also the submissions made by the learned counsel for the applicant during the hearing. 5. At the outset, we observe that the learned counsel for the applicant has admitted that they have no record relating to production, like lot register or issuance of .....

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subject to three conditions which are enumerated below:- (i) If the goods are produced or manufactured wholly from the raw materials produced or manufactured in India; (ii) If the goods are cleared to Domestic Tariff Area in accordance with sub-paragraphs (a), (b), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy; (iii) Such goods, if manufactured and cleared by the unit other than export oriented undertaking are wholly exempt from duties of excise or are chargeable to NIL rate of duty. .....

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