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TMI Blog2010 (12) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... the shrimps which were cleared in the local market, hence, there cannot be any duty liability. The only question remains to be addressed is regarding the allowance of depreciation to the appellant - the depreciation has to be worked out till the point of payment of duty. Duty liability on Paddle Aerators is also set aside and the matter is remitted back to the Adjudicating Authority to reconsider the issue afresh after following principles of natural justice - The appeals are disposed of - C/113 - 114/2006 & C/93/2007 - - - Dated:- 7-12-2010 - SHRI M. V. RAVINDRAN, SHRI B. S. V. MURTHY Shri B. Venugopal, Advocate for the appellant. Shri M. M. Ravi Rajendran, JDR for the revenue. Per Shri M. V. Ravindran (Oral) All the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority to quantify the duty after granting them depreciation up to the point of payment of duty as held in the judgment cited by the learned Counsel. The appeal is allowed in the above terms. 5.The current impugned order is an independent proceeding for the missing goods and alleged clearances made to DTA without Development Commissioners permission. The Adjudicating Authority after following the principles of natural justice came to the conclusion by holding against the appellant, and passed the following order. (a) In terms of Section 72 of the Customs Act, 1962 read with Notification No.196/94-Cus dated 8.12.1994 as amended and the conditions of the Bond executed by SAFEL and as per the work sheet enclosed, I confirm t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- (Rupees ten thousand only) and Rs.10,000/- (Rupees ten thousand only) on Shri P. Suresh, Manager of SAFEL and Shri M. Siva Prasad, Authorised Signatory of SAFEL respectively. 6.The learned counsel would submit that as regards the duty on the shrimps cleared to DTA without permission of the Development Commissioner, the judgment of the Honrable Supreme Court in the case of Commissioner of Central Excise, Visakhapatnam-II Vs. M/s. NCC Blue Water Products Ltd. - 2010-TIOL-73-SC-CX would cover the issue in their favour. As regards the shortage of the capital goods i.e., 385 Nos. of Paddle Wheel Aerators, 4 Nos. of Diesel Generators, it is his submission that they had taken a plea before the Adjudicating Authority that these Paddle Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rances of the shrimps allegedly done by the appellant, it is seen that the relevant period in this appeal is 1994 to 1997. During the relevant period, provisions of Section 3 (1) were not amended and the decision of this Tribunal in the case of Commissioner of Central Excise, Visakhapatnam Vs. M/s. NCC Blue Water Products Ltd. (supra) was in an identical situation as is in this case. Since the decision of Commissioner of Central Excise, Visakhapatnam Vs. M/s. NCC Blue Water Products Ltd. (supra) is upheld by the Hon'ble Supreme Court, wherein they have settled the law that even if goods are removed without permission of Development Commissioner, the duty liability arises on the assessee is of the excise duty and not the customs duty. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. On careful perusal of the impugned order, we find that the Adjudicating Authority has not recorded any findings on the plea taken by the appellant. In the absence of any clear findings, we are unable to go into the submissions on the issue. In view of this, the duty liability worked out on the Paddle Aerators also needs to be re-quantified considering this plea made by the assessee. Accordingly, the duty liability on Paddle Aerators is also set aside and the matter is remitted back to the Adjudicating Authority to reconsider the issue afresh after following principles of natural justice. The Adjudicating Authority will also reconsider the issue of imposition of penalty. 8.1As regards claim of the department in their appeal, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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