Appeal No, E/655/2005, (Arising out of RKS/291/SRT-II/2004 dated 30.11.2004 passed by Commissioner (Appeals) Central Excise & Customs, Surat-II). Case: Ashok International Vs C.C.e. & S.T.- Surat-ii. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Appeal No, E/655/2005, (Arising out of RKS/291/SRT-II/2004 dated 30.11.2004 passed by Commissioner (Appeals) Central Excise & Customs, Surat-II) |
| Counsel | For Appellants: Shri Amit Laddha, Advocate and For Respondents: Shri S. N. Gohil, Authorised Representative |
| Judges | Dr. D. M. Misra, Member (Judicial) and Mr. Ashok K Arya, Member (Technical) |
| Issue | Customs Law |
| Judgement Date | May 19, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K Arya, (West Zonal Bench At Ahmedabad)
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M/s Ashoka International (100% EOU) is in appeal against OIA No. RKS/291/SRT-II/2004 dated 30.11.2004 whereunder interalia demand of duty of Central Excise of Rs. 3,83,478/- and Customs Duty of Rs. 6,09,956/- alongwith interest and penalty have been confirmed against them.
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The brief facts are that:
i) The appellant is a 100% EOU, engaged in the manufacture of twisted yarn and grey fabrics falling under Chapter 5402 and 5406 of CETA, 1985. They cleared 7966.360 kg. of Polyester Twisted Yarn to other 100% EOUs as inter unit transfer on deemed export basis against CT-3 Certificate. The re-warehousing certificates in respect of the said clearances were not received from the consignee.
ii) Therefore, a SCN (Show Cause Notice) was issued to the appellant proposing to recover Central Excise duty involved in such clearances. The SCN also proposed to recover Customs duty leviable on the imported raw materials utilized in the manufacture of said goods, procured without payment of duty by availing the benefit of exemption Notification No. 53/97-Cus. Dated 03.06.1997.
iii) The said SCN was adjudicated under OIO dated 30.06.2004 confirming the demands of duties as proposed in the SCN on finished product as well as on raw material alongwith interest and also imposed penalties.
v) The OIO has been confirmed by the impugned order-in-appeal against which the appellant is in appeal before the Tribunal.
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Both sides represented by Ld. Counsels Shri Amit Laddha and Shri S. N. Gohil have been heard.
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After having carefully gone through the facts of the case and the submissions of both sides, it appears that the raw material on which appellant claimed benefit of Exemption Notification No. 53/1997-Cus. Dated 3.06.1997 went into manufacturing of the goods of the appellant. However, the appellant illicitly diverted the...
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