TMI Blog2019 (2) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on duty free inputs is unjustified. Demand not justified - appeal allowed - decided in favor of appellant. - Appeal No. C/11018-11019/2017-DB, E/11016-11017/2017-DB - A/12976-12979/2018 - Dated:- 19-12-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri W. Christian (Advocate) 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 certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) wherein similar circumstances, duty demand on raw-material were dropped. He pointed out that the said decision of tribunal has been approved by Hon ble Apex Court as reported in 2016 (331) ELT A190 (SC.). Ld. Counsel further pointed out that the demand has been issued invoking extended period of limitation. He argued that in 2004 itself the Revenue was aware of the facts of the case and had in fact issued a SCN on the same set of facts. He argued that in such circumstances invocation of extended 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport should be included while determining the FOB value of export, based on which DTA clearances are permitted. However, in this case, the assessee is not in appeal before us. The duty on finished goods stands demanded on the ground that the same is in excess of the permissible limit for the purpose of DTA clearance. The department s claim is to the effect that the raw material used in such finished products cleared in DTA should be treated as not used for the intended purposes and the duty on import should be demanded. We do not agree with this view. In this case, it cannot be said that the raw materials have not been used for the intended purpose. Even if there was clearances in excess of permissible limit it may amount to be case of div ..... X X X X Extracts X X X X X X X X Extracts X X X X
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