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TMI Blog2019 (2) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate) For Respondent: Shri L. Patra (A.R.) ORDER Per: Raju These appeals have been filed by M/s Kiran Syntax Limited and Shri Joy Maheshbhai Godiwala against confirmation of demand of duty and imposition of penalty. 2. Ld. Counsel for appellant pointed out that in the case, booked by the Revenue in 2004 vide SCN dated 28.10.2004, a demand of Central Excise duty was made in respect of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Twisters Vs. CCE-2009 (235) ELT 116 (T), 2010 (255) ELT A15 (SC) * CCE Vs. Amitex silk Milks Pvt Ltd.-2016 (331) ELT A190 (SC) He pointed out that a decision in the case of M/s Sanjari Twisters (Supra) has also been approved by the Hon'ble Apex Court. He further argued that in respect of M/s. Sarla Polyester Limited (Supra) the facts were that the appellant had clandestinely cleared finished go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded period on limit is totally unjustified. 3. Ld. AR relied on the impugned order. 4. We have gone through the rival submission. We find that it is not disputed that the present demand on duty is in respect of raw-material used to manufacture the goods which were the subject matter of the SCN of year 2004. In 2004 demand was raised in respect of finished goods and in 2008 demand has been raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing the ld. SDR, we find that the main issue involved relates to the determination of FOB value of export to arrive at the quantum of eligible domestic clearances and whether the same should include only physical export or it should include deemed export as well. It deemed exports are held to be no included, then the quantum of clearances permitted in DTA will be accordingly reduced. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was clearances in excess of permissible limit it may amount to be case of diversion of finished goods, the duty shall be payable in respect of finished goods and no duty become demandable on the raw material used in the manufacture of such diverted goods." Similar are the observations in the case of M/s Sanjari Twisters (Supra), approved by the Hon'ble Apex Court as reported in 2010 (255) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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