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2016 (1) TMI 9 - CESTAT MUMBAI

2016 (1) TMI 9 - CESTAT MUMBAI - TMI - Waiver of pre deposit - import of goods for use and consumption in manufacturing of final products in 100% EOU - Denial of benefit of notification for non-payment of Customs as well as Excise duty - Held that:- Demand of duty of Customs in this case is on the inputs which were imported by the appellant herein for consumption in manufacturing of goods which are to be exported. We find that the show cause notice is issued to individual on the ground that he i .....

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e of finished goods which were to be exported but diverted locally. In our considered view, prima facie there cannot be demand on imports as well as the finished goods manufactured out of such imports. The view expressed by the Bench in the case of Gold Multifab Ltd. (2007 (9) TMI 514 - CESTAT, AHMEDABAD) would be applicable in this case. In view of the foregoing, we find that appellant has made out a case for waiver of the condition of pre-deposit of the amounts involved - Stay granted. - Appli .....

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ses is regarding the demand of Customs duty foregone by revenue authorities on the import of goods for use and consumption in manufacturing of final products in 100% EOU. It is the case of revenue that appellant has diverted the inputs which were imported for manufacture of final products hence benefit of notification for non-payment of Customs as well as Excise duty needs to be denied and the same be recovered from the applicant-appellant. 4. Learned Counsel would draw our attention to the fact .....

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