TMI Blog2018 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the raw materials used in the manufacture of goods on which duty confirmed cannot also be recovered in view of the judgment of this Tribunal in the case of Sarala Polyester Ltd. Vs. C.C.E., Surat II - 2008 (222) ELT 376 (Tri-Ahd.) and C.C.E., Surat-I Vs. Cupro Recyline Pvt. Ltd. [2009 (1) TMI 893 - CESTAT AHMEDABAD]. Penalty on Director - Held that: - the ld. Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Revenue s Appeal is: whether duty could be recovered both on the finished goods as well as on raw materials used in the manufacture of finished goods from the Respondent an 100% EOU. The ld. Commissioner (Appeals) in the impugned order has observed that the Respondent 100% EOU are liable to discharge duty of ₹ 20,20,190/- in terms of B-17 Bond executed by them as no valid re-warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be erroneous as once the duty on the finished goods manufactured by the 100% EOU is directed to be recovered and the duty involved in the raw materials used in the manufacture of goods on which duty confirmed cannot also be recovered in view of the judgment of this Tribunal in the case of Sarala Polyester Ltd. Vs. C.C.E., Surat II - 2008 (222) ELT 376 (Tri-Ahd.) and C.C.E., Surat-I Vs. Cupro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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