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TMI Blog2009 (9) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... oticee. We observe that the Commissioner passed a non-speaking order without considering the arguments of the assesses - order cannot therefore be sustained. - C/519/2008 - 1230/2009 - Dated:- 27-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri S. Krishnamurthy, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T). - Vide the order impugned, the Commissioner demanded Rs. 1,04,22,403/- being duty of customs foregone on import of capital goods and raw materials by the appellant M/s. Parnikka Harvest Floratech Limited, Hyderabad (henceforth, EOU, appellant and Parnikka Harvest), an EOU in the year 1997-98 along with interest in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (ii) Letter No. PHFL/13/VEPZ, dt. 27-6-2006, addressed to the Development Commissioner, VSEZ requesting to keep the Order of canceling the 100% EOU approval in abeyance pending enquiry into the whole issue. (iii) Letter No./EOU/QPR-121/VSEZ/2006/4179, dt 13-7-2006, addressed to them by the Development Commissioner, VEPZ, Visakhapatnam, requiring them to submit Quarterly Progress Report/Annual Performance Report indicating the imports/exports effected since 2000 till date to take further action in this matter. (iv) Their letter No. 8/EOU/QPR-421/VSEZ/2006/4179, dt. 13-7-2006, submitting the required particulars. (b) That the matter is under active consideration by the Development Commissioner, VSEZ. Therefore, issuing Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed Export Obligation has no nexus with the duty liability and cannot be taken into account while computing duty liability at the time of de-bonding. (h) That the Board Circular also provides for calculation of depreciation vide the -following circulars. (1) Board Circulars 305/136/26/92-FTT. Dt. 5-6-1992. — (2) 27/98-Cus., 21-4-1998, (3) 43/98-Cus., 28-6-1998 That duties if any, have to be calculated on depreciated values of the imported capital goods as per the guidelines prescribed in the said circulars. (j) That the Show Cause Notice for the period 1-1-98 to 31-3-2001, was dropped by Development Commissioner, in view of recession experienced by the 100% EOUs in Floriculture Industry, Ministry of Commerce also conveyed not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption with the Development Commissioner and therefore the exemption allowed at the time of import was recoverable. Accordingly he confirmed duty demand and interest in the impugned order. 4. The EOU has raised mainly the same grounds in the appeal before us as advanced before the Commissioner, cited above. We find that, prima facie, forceful -arguments were made before the Commissioner opposing the demand. Commissioner has passed the order without meeting the challenge set up by the EOU to the proposals. The demand is made as it was appropriate in his view. This, we find, is not sufficient to confirm the demand. There has to be judicial justification of such a view. Unless the decision is squarely covered by a binding ratio, an order can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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