TMI Blog2017 (9) TMI 1978X X X X Extracts X X X X X X X X Extracts X X X X ..... n the permission letter. From enquiry, it appears it is not clear as to how much raw material was utilized for the export of goods and how much remained with the appellant. Further, it is also not clear as to for how much amount permission was granted by the appropriate authority for disposal of surplus raw material and whether duty was paid at the time of clearance of such raw material as claimed by appellant. During the course of the arguments, both the parties have agreed that it is not mentioned in the enquiry how much additional raw material, upon the permission, was sold by the appellant. When it is so, then the fresh adjudication is required by the adjudicating authority - matter remanded back to the adjudicating authority to deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation of the Department that on the quantity of the raw material which was cleared in the DTA, the assessee has not paid applicable customs / central excise duties. So the duty demand was raised along with interest and penalty. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we have heard Shri Bipin Garg, Advocate for the appellant and Shri Govind Dixit, DR for the respondent. 4. The Ld. Advocate submits that the appellant has applied to the customs authorities and obtained a certificate for the sale of the raw material in DTA. Excise duty was fully paid on these items. So it is the submission of the ld. Counsel that they cleared and disposed of the unutilized surplus imported and indigen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, it appears that the appellant has claimed that the maximum quantity or value of the raw material has not been mentioned in the permission letter. From enquiry, it appears it is not clear as to how much raw material was utilized for the export of goods and how much remained with the appellant. Further, it is also not clear as to for how much amount permission was granted by the appropriate authority for disposal of surplus raw material and whether duty was paid at the time of clearance of such raw material as claimed by appellant. During the course of the arguments, both the parties have agreed that it is not mentioned in the enquiry how much additional raw material, upon the permission, was sold by the appellant. 9. When it is so, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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