9911796707
TMI Blog2003 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Consultant, for the Appellant. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant M/s. Bhomika International Ltd. is a 100% Export-Oriented Unit (EOU) engaged in the manufacture of cotton knitted fabrics. It is obliged under law to export the goods manufactured by it, except for the quantities allowed to be sold, upon payment of duty, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the E.O.U. The present appeals by the EOU and Shri Sharma challenge these orders. 3. It is the submission of the learned Consultant appearing for the appellant EOU that even if it is held that the appellant is liable to pay duty on the goods cleared (and not brought back) for processing, it only renders the appellant liable to pay duty on the goods so cleared to the domestic market and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an EOU to the Domestic Tariff Area without payment of duty, heavy penalty is called for. She has also contended that the correct amount of duty is Rs. 9,23,492/- and not Rs. 7,37,665/- computed by the appellant. The ld. Consultant has submitted that the appellant does not want to contest the revised duty calculation made by the Revenue. 5. We have perused the records and have considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty on those goods. The duty amount now worked out by the Revenue is Rs. 9,23,492/-. This amount is not being contested. Therefore, the duty amount of Rs. 9,23,492/- is confirmed. 7. From the facts of the case, it is clear that the appellant has deliberately violated the provisions relating to EOUs, inasmuch as goods cleared for processing were not brought back and exported. Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be set aside. 9. In view of our above stated findings, the appeals are ordered as under : (I) Appeal No. E/405/02-NBA of M/s. Bhomika International. (i) Duty demand is reduced to Rs. 9,23,492/-. (ii) Penalty is reduced to Rs. 2.5 lakhs. (iii) Confiscation of fabrics and other items is set aside. (II) Appeal No. E/406/02-NBA of Shri Basant Sen Sharma Penalty imposed is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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