TMI Blog2018 (8) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that when appellant is opting out of scheme, demand in respect of in-process goods not justified - appeal dismissed - decided against Revenue. - E/713/2010 & E/CO/71/2010 - FINAL ORDER No. 41754/2018 - Dated:- 5-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri K.P. Muralidharan, AC (AR) for the Appellant Ms. Cynduja Crish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods, raw materials and in-process materials. Subsequently, amendment in demand was made with reference to neem seed oil for an amount of ₹ 4,67,657/-. These amounts were paid up by the appellant under protest, however they simultaneously preferred an appeal before the Commissioner (Appeals), who vide the impugned order dated 16.08.2010 allowed the duty exemption on in-process mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 3. For the respondents, Ld. Advocate, Ms. Cynduja Crishnan, submits that appellant is not pressing the prayers made in the cross-objection with respect to duty demand upheld by the Commissioner (Appeals). However, in respect of the demand made in respect of in-process goods, she pointed out that the Commissioner has correctly relied upon the decision in the case of Tirumala Seung Han Texti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Development Commissioner subject to the payment of Excise Duty. In the policy, only imported and indigenous capital goods, raw materials, components, consumables, spares and finished goods in stock are mentioned. There is no mention about the in-process goods. In the absence of the mention of the in-process goods in the policy, there is no authority for demanding duty on the in-process good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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