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Rajesh C. Choudhari Versus Commissioner of CE, Nashik

2016 (1) TMI 9 - CESTAT MUMBAI

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 .....

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aged 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 appropr .....

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ported 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 - C .....

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l No. 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. R .....

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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 .....

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cause notice issued to M/s. Omi Textiles is for alleged diversion of finished goods for home consumption instead of export. It is his submission that in another case the claim of the revenue is M/s. Omi Textiles had consumed the imported input for ma .....

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incorrect as he is not the importer of the goods. He would rely upon the judgement of the Tribunal in the case of CCE & Cus., vs. Gold Multifab Ltd. - 2008 (232) ELT 753 (Tri.Ahmd.) and Vandevi Texturisers v. CCE 2007 (220) ELT 289 (Tri. - Ahmd.) .....

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the appellant should be directed to deposit the amounts foregone by the Department. 6. We find that the 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 whi .....

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