TMI Blog2016 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is the mastermind and key person who managed the activity of improper imports and diversion to local market under the name of M/s. Omi Textiles. We find that there is no dispute as to the fact that separate proceedings have been initiated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. C/85487, 85486/14 - - - Dated:- 29-6-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P.S. Pruthi, Member (Technical) For the Petitioner : Shri J.C. Patel, Advocate For the Respondent : Shri A.K. Singh, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran These stay petitions are filed for waiver of pre-deposit of amount of Customs duty, interest thereof and penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the claim of the revenue is M/s. Omi Textiles had consumed the imported input for manufacturing of final products. It is his submission that there are demands of duty on imports as well as the finished goods were reportedly manufactured by consuming the inputs. It is also his submission that the demand of duty from the appellant is incorrect as he is not the importer of the goods. He would rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mastermind and key person who managed the activity of improper imports and diversion to local market under the name of M/s. Omi Textiles. We find that there is no dispute as to the fact that separate proceedings have been initiated against M/s. Omi Textiles for demand of the appropriate Central Excise duty on the finished goods which were diverted to local market instead of exporting the same. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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