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2016 (11) TMI 11 - CESTAT NEW DELHI

2016 (11) TMI 11 - CESTAT NEW DELHI - TMI - Imposition of penalty u/r 25 of the Central Excise Rules - 100% EOU - spices - duty free import of cloves for use in the manufacture of spices - violation of the provisions of Export Import Policy, 2002-2007 read with Foreign Trade (Regulation) Rule 1993, Customs Act, 1962 and Central Excise Act, 1944 - alleged diversion of 130.31 M.T. of imported cloves - Held that: - for making such allegation, some positive evidence should have been brought on recor .....

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s. In the appeal, the Revenue has not brought out any material evidence, which will prompt us to interfere with the impugned order. We find no reason to arrive at a different conclusion based on the evidences analyzed by the Original Authority. - Imposition of penalty on Shri Deepak Kumar Agarwal who is a major buyer of the product manufactured by the respondent company u/r 26 of the Central Excise Rules, 2002 - he tried to mis-lead the Department and hamper the investigation by creating fir .....

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er (Technical) Shri G.R. Singh, DR for the appellant/Department Shri Krishna Kant, Advocate for the respondent ORDER Per B. Ravichandran The appeal is by the Revenue against the order dated 31.03.2008 of the Commissioner of Central Excise, Delhi-I. 2. The respondents are 100% EOU engaged in the manufacture and export of spices. Certain verifications were conducted in the premises of the respondent in October, 2004. After detailed follow-up investigation, proceedings were initiated against the re .....

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ise duty of ₹ 19,42,899/- short paid by the respondent on advance DTA sales is also sought to be recovered. The case was adjudicated and the original authority held that there is no evidence to sustain the allegation of illegal diversion of duty free imported items and hence, no customs duty can be demanded against the respondent. Regarding excise duty on clearance to DTA over and above the permissible limit, the Original Appellate Authority held that a sum of ₹ 6,66,852/- is payable .....

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tion buyers is found to be not supported by any evidence. It is the case of the Revenue that the manufacture and clearance of the final product using the duty free imported items have not been satisfactorily established by the respondent. Regarding wastage or loss during the process, it was contended that in the processes of such nature now being examined, there could be no case for rejection of raw material. There is no norm fixed for percentage of waste and the Original Authority is not correc .....

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hat on the date of verification of the respondent, they had a stock of 83,640 kgs of Hot Mix Masala. However, the Revenue contends that the respondent do not possess the required facility to make the final product as approved by the Development Commissioner. We find that the presence of huge quantity of final product on the date of visit of the officers has not been examined and explained by the Revenue. Further, the correctness of the DTA sales has been questioned by the Revenue. The responde .....

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