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TMI Blog2011 (3) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals by way of remand. Commissioner is requested to undertake de novo adjudication of all the show-cause notices and pass a common speaking order on all the issues involved in the case. Needless to say that the documents submitted by assessee should be carefully examined and the assessee should be given an apportunity to adduce further documentary evidence also if they want to. The adjudicating authority shall also give them a reasonable opportunity of being heard. - C/685/07, E/1103 & 1104/07, E/1198/08, E/1094/09, C/15 & 16/10, E/51, 52 & 82/10 - - - Dated:- 29-3-2011 - Shri P.G. Chacko, Shri Sahab Singh, JJ. Appearance: Shri T. Viswanathan with Ms. Laxmi Menon Advocate for Appellants Shri P.K. Agrawal Jt. CD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the appellant is also in this category. In the same category are the Orders-in-Original involved in Appeal Nos. E/1094/09 and E/82/10, which were passed by the jurisdictional Additional Commissioner of Central Excise. The Additional Commissioner's order were sustained by the Commissioner (Appeals) and the latter's orders are under challenge in the said appeals E/1094/09 and E/82/10. 2. The second dispute, which arose between the assessee and the Revenue, was whether the benefit of the relevant exemption notification, in terms of which inputs were procured duty-free by way of import or from indigenous sources, was liable to be denied to the EOU on the ground that appropriate duty was not paid on the final product manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Adj.) in Order-in-Original No. 7/2007 dated 30.4.2007 and Order-in-Original No. 8/2007 dated 8.5.2007. The Additional Commissioner and the Commissioner (Appeals), apparently, did not independently examine the relevant issues. Their orders are wholly based on the view taken by the Commissioner (Adj.). This takes us to the orders passed by the learned Commissioner (Adj.). 4. Before the learned Commissioner (Adj.), the appellant (EOU) submitted inter alia that they complied with the conditions of the EPCG notifications viz. Notifications No. 44/02-Cus and 55/03-Cus, which had stipulated that the importer had to produce EPCG licence issued by DGFT, execute a Bond to the satisfaction of Assistant/Deputy Commissioner having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification." 5. Before us, the learned Counsel for the appellant has also referred to the above documents. He submits that the letters of the Joint DGFT produced by the appellant before the learned Commissioner proved discharge of export obligation by the appellant in relation to the raw materials procured duty-free and that a few installation certificates issued by the Chartered Engineer were also produced in compliance with the relevant condition of the EPCG notification. The Counsel submits that no opportunity was given to the appellant to establish correlation of these documents with the original invoices covering DTA clearances. It is submitted that the learned Commissioner did not make any attempt to scrutinize the documents with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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