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2016 (11) TMI 688 - CESTAT MUMBAI

2016 (11) TMI 688 - CESTAT MUMBAI - TMI - Demand of duty - EOU - clearances of the cotton waste made to DTA exceeding the permission granted to them by DGFT - Held that: - we find that for the period 29.5.2000 to 31.3.2003, the DTA sale limit as per the permission, has been reduced by the value of the cotton waste sold by the appellant; same is the case for the period 1.4.2001 to 31.3.2002. On perusal of the judgment of the Tribunal in the case of Nahar Industries Enterprises Ltd. vs. CCE [2003 .....

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ember (Technical) Shri V.B. Gaikwad, Advocate, for appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. PII/BKS/20/2007 dated 20.2.2007. 2. The relevant facts are:- Brief facts of the case are that the appellants are a 100% EOU engaged in the manufacture, export and DTA sale of cotton yarn and cotton waste falling under Chapter 52 of the Central Excise Tariff Act, 1985. It was observed that for sale of cotton yarn and .....

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A sale of both cotton yarn and cotton waste together within the limit of 50% of FOB value of exports as prescribed in Exim Policy and for clearances exceeding this limit, the full duty was required to be paid under proviso to Section 3(1) of the Central Excise Act, 1944 for the period 29.5.1999 to 31.3.2001, as was clarified by amendment made to Notification No. 2/95-CE dated 4.1.1995 vide Notification No.25/99-CE dated 19.5.1999; that they had not considered the value of DTA sale of cotton wast .....

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duty over and above 50% of the FOB value at export were not in accordance with the relevant Exim Policy. Statement of Shri S.Y. Gaikwad, Asstt. Admn. Officer of the appellants unit was recorded on 8.4.2005. It was therefore, alleged that as the sale of cotton yarn and cotton waste/hard waste cleared in DTA over and above permissible limit of 50% of FOB value of exports were not in accordance with provisions of relevant Exim Policies and the EOU was required to pay duty as per provisions of Secti .....

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sion, willful mis-statement on the part of the appellants, hence proviso to Section 11A(1) was invoked for demanding duty beyond normal period. Therefore, Customs/cenvat duty of ₹ 22,77,316/- (Rs.17,00,673/- duty + ₹ 1,06,922/- CVD + ₹ 3,69,721/- SAD) on the excess DTA clearances effected during the period 11.2.2002 to 17.4.2002 was demanded under proviso to Section 11A(1) of the Central Excise Act, 1944 along with interest and with proposal for imposition of penalty under Sect .....

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