TMI Blog2018 (5) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine/illegal and illegal clearance of fabrics to DTA and that the appellant has consumed duty free silk which were imported and there mis-use of the exemption - demand upheld - appeal dismissed - decided against appellant. - C/323/2006 - Final Order No. A/31513/2017 - Dated:- 15-9-2017 - Shri M.V. Ravindran, Member (J) and Madhu Mohan Damodhar, Member (T) Shri Y. Srinivasa Reddy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice, the first show cause notice was issued on 7-9-1990 which was confirmed after following due process of law, by Order-in-Original dated 27-1-1992 which was remanded back by the Tribunal by the Final Order dated 7-12-1995 again confirmed by the lower authorities in de novo adjudication by an order dated 28-11-1997. As against the de novo order dated 28-11-1997, Tribunal set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c clause of the said section is mentioned in the notice and also that it does not apply to the goods that were used in the manufacture of finished products as held in the above case. (c) When the finished goods were found to have been cleared from EOU to DTA, Central Excise duty equivalent to Customs duty should have been demanded under Section 3 of the Central Excise Act, 1944 as held in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As a 100% EOU, appellant has to export the fabrics which he has failed to do so after 1992. We notice from the records, that initial show cause notices were issued and the matter travelled up to Tribunal the Bench s order extended the benefit available under the statute of the appellant towards the goods manufactured out of materials sourced from local market. We find that department seeks to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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