COMMISSIONER OF CENTRAL EXCISE, SURAT Vs. SANJARI TWISTERS

JUDGEMENT

(1.) THIS is a departments appeal against the order of the Commissioner No. 03/Dem/2002, dt. 13 -2 -02.

(2.) HEARD the Ld. SDR. None appeared for the respondent.

(3.) THE Commissioner vide his impugned order confirmed the demand of duty on certain finished goods, wastes and rejects cleared by the respondent who are a 100% EOU. These clearances were effected by them into DTA. However, he did not demand the duty on the duty free imported raw material used in the manufacture of such goods on the ground that the respondents being a 100% EOU, only Central Excise duty in terms of Section 3 of the Central Excise Act, 1944 can be recovered.