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TMI Blog2013 (11) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... e quarry exceeding 5% and Annexure-B1 is in respect of spares issued to quarries as well as EOU - there is a question of fact which was under dispute and not settled by the adjudicating authority in clear terms - The legal issue also needs to be determined - the unit is facing acute financial crisis and they have filed applications for producing additional evidence to demonstrate their financial hardship - Pre-deposit of Rupees thirty lakhs to be deposited – upon such submission rest of the duty to be submitted till the disposal – Partial stay granted. - E/287-290/10 - - - Dated:- 1-7-2013 - P K Das And Mathew John, JJ, For the Appellant : Shri N Venkataraman, Senior counsel, Shri S Dhayaleshwaran, Adv. For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.8.08 8/05 to 12/07 2317847 12500229 14818076 1/08 to 5/08 1255483 7098594 8354077 2 1/09 5.1.09 06/08 to 09/08 1078036 4474520 5552556 3 17/09 5.5.09 10/08 to 12/08 481055 1889466 2370521 4 27/09 10.7.09 1/08 to 22.2.09 138206 544091 682297 5270627 26506900 31777527 Aggrieved by the order, applicants have filed appeals along with applications for admission of appeals without any pre-deposit of dues arising from the impugned orders. 2. The Senior counsel appearing for the applicants submits that under Annexure I of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed certain specified quarrying equipments and spares up to 5% value of quarrying equipments in each year. These quarrying equipments and spares are allowed to be taken to quarry outside the unit. These quarrying equipments and spares are specified under Annexure V of Notification No.52/2003-Cus. and 22/2003-CE both dated 31.3.2003. The capital goods and spares required in the EOU in connection with processing and manufacture or production of articles of granite for export are specified in Annexure I of the notification 52/2003-Cus. Para 6.7 (a) of HBP V 1 {6.6.(a) of HBP (09-14)} puts restriction of removal of spares to 5% to quarrying site. Thus spares allowed duty free for quarrying need to be restricted to that level. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be imported free of duty or not and based on that argument he has given a finding that more than 5% has been procured. Accordingly he has confirmed the demand. 4. Ld. AR for Revenue is also relying on the OM from Department of Revenue reproduced in the Circular of DGFT dt. 12.10.2009 and draws attention to the second para stating that "spares allowed duty free for quarrying need to be restricted to that level". He submits that the demand is based on this interpretation. 5. We have considered the submissions on both sides and also perused the show cause notice. The legal issue to be decided is whether the restriction of 5% is to be enforced at the time of import into the bonded warehouse of EOU or at the clearance from EOU for use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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