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TMI Blog2017 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Hanil Era Textiles Ltd, 100 % EOU engaged in the Manufacture of various yarns viz. Acrylic, viscose, cotton & blended yarn falling under chapters 54, 55 & 52 of the Schedule to the Central Excise Tariff Act 1985, were issued with show cause notice No V (11 A) Adj/4 -64/03-0471129 dated 31-3-2004, which sought to recover duty of Rs. 49,56,990/- for the period March 2003 to December 2003. The gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be levied. While adjudicating the said notice, the adjudicating authority confirmed the demand of duty to the tune of Rs. 48,98,164/- alongwith demand of interest under Section 11AA/11AB of Central Excise Act as applicable. A penalty of equal to duty was also imposed under Section 11AC of Central Excise Act, 1994. 2. None appeared on behalf of the appellant. 3. On the other hand, Shri. Ajay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 3 without it being put to use for such manufacture. No evidence has been submitted of the separate accountal and issue of raw materials in the manufacture of goods that were cleared domestically. This submission is not backed by any proof of procurement of all raw materials from domestic sources and, in the absence of such evidence, we cannot but concur with the original authority that the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r all the statutes relevant to imported goods and, hence, domestic area clearance cannot be excused from leviability. It may also be noted that the exemption to imported goods is administered though a refund mechanism with sanction accorded by customs authorities of place of import. A parallel provision does not exist for export oriented units whose domestic clearances are not within the jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under section 11AC of Central Excise Act, 1944 cannot be faulted. 9. For the above reasons, we find no reason to interfere with the impugned order and reject the appeal. As per above decision of the coordinate bench of this Tribunal, the demand confirmed by the adjudicating authority in the present appeal is clearly sustainable. Therefore there is no substance in the appeal of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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