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TMI Blog2012 (12) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was only on account of delay in permission on the part of the department - Merely because the duty element stands reflected in the excise invoices, by itself, cannot be the basis to hold that such excise duty was recovered by them from their customer, who is 100% EOU and such, is not liable to pay excise duty - respondent cannot be called upon to establish by other evidence that the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es so raised by them. M/s. Baba Global Ltd. is 100% EOU. The respondents sought permission for removal of the goods to the said 100% EOU and also submitted a letter of undertaking in terms of Notification No. 42/2001-C.E. (N.T.) for clearance of goods without payment of duty. As the department did not respond to the various correspondences raised by the respondents, they cleared the goods after pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Ltd. that no excise duty has been paid to the respondents. 5. The Revenue is in appeal against the above order. 6. The Revenue s contention is that inasmuch as the goods were cleared on central excise invoices and commercial invoice, which reflected the duty element, it has to be presumed that the duty was recovered by the respondents from their buyer. As the respondents have not produced an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the respondent was entitled to clear the goods without payment of duty and it was only on account of delay in permission on the part of the department. That duty was paid at the time of clearance. Merely because the duty element stands reflected in the excise invoices, by itself, cannot be the basis to hold that such excise duty was recovered by them from their customer, who is 100% EOU and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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