9911796707
TMI Blog2007 (9) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. This is an appeal against the order of the Commissioner (Appeals) No. 640/2006/558(RAJ)/Commr(A)/RP/Raj dated 30-11-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant had an unit in Kandla Free Trade Zone and obtained duty free materials; they were required to fulfill export obligation with a certain minimum value a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abilities to M/s. Star Scrap Recycling. The Development Commissioner vide a communication dated 8-1-1998 have taken note of the facts that the liabilities of the appellant were taken over by M/s. Star Scrap Recycling. He submits that the duty demand should be on the successor company and further duty demand should have been worked out in proportion to value addition not met in pursuance of the gui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms department; they have not produced any evidence before the Original Authority and Commissioner (Appeals) to prove that the liability stands specifically accepted by the successor in business. 6. I have carefully considered the submissions from both sides. The appellant was under obligation to meet certain value addition in respect of goods exported by them; they have availed several benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to deal with the liabilities. The appellant has not proved that the liabilities have been passed on to the successor firm. Therefore the appeal is liable to be rejected on this aspect. 7. However, the submissions before the Commissioner (Appeals) that the demand should have been worked out in proportionate to value addition not met by them as per the guidelines of the C.B.E.C. circular dt. 19- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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