9911796707
TMI Blog2014 (8) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... s "with or without needles". However, subsequently a revised LOP dated 22.11.2002 was issued to allow manufacture and export of (1) syringes with or without needles and (2) parts of syringes. Accordingly Assessee was permitted to manufacture and export parts of syringes i.e. needles only after 22.11.2002. 3. It was observed that during the period from May 2000 to November 2002 the assessee exported 2,35,54,000 pieces of imported cannulae attracting Customs Import Duty of Rs. 10,97,687/- for which they were not permitted by the Development Commissioner, NEPZ, Noida in the LOP dated 22.09.1995. Such fact of export of needles without obtaining the permission from the Development Commissioner, NEPZ, NOIDA was not intimated by Assessee to the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN was confirmed and penalty under section 117 of Customs Act, 1962 and penalty under section 11AC of the Central Excise Act, 1944 was imposed. 5. Respondents filed appeal against above order of adjudication before the Commissioner (Appeals), Central Excise, Allahabad which was registered as appeal No. 144/CE/APPL/ALLD/2006. Ld. Commissioner (Appeals) by Order-in-Appeal No. 32/CE/Alld/2007 dated 19.02.2007 remanded the case for reconsideration of the entire issue afresh considering the following points- (i) Whether the case was covered by the provisions of Rule 8 of the Customs (Import of Goods at concessional rate of duty for manufacturing of excisable goods) Rules, 1996 or covered by the provisions of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the part of the respondent regarding export, it should have been immediately pointed out because export is strictly done under the physical supervision of the departmental officers. He also held that there was no suppression on the part of respondent. 8. Ld. Commissioner (Appeal) further observed that nothing was on record to suggest that needles, made out of duty free imported cannulae, were diverted to the DTA for sale. According to him if the imported goods were duty free and the same were exported by the 100% EOU, the net impact is revenue neutral. He also found that the respondent unit was de-bonded on 25.03.2004 and Department gave no objection certificate as no dues were pending against the unit. On such very ground as well as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y permitted under LOP, that does not prohibit either. According to appellant, ld. Commissioner (Appeal) has also rightly held that when the respondent regularly submitted respective returns and necessary documents showing import of goods and export of needles under the terms of LOP, the proceeding was time barred. So also when the unit was de-bonded on 25.3.2004 and no objection certificate was issued by the department there was no dues pending against the assessee. Accordingly, on that ground as well as on limitation, Revenue's appeal was rightly rejected by learned Commissioner (Appeals). 12. Heard both sides and perused the record. 13. In the case of same assessee while disposing appeal No. C/580/2008 on 14.03.2014 we have noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be ensured that the claim of waste and scrap as that is in appeal No. C/580/2008 should not grant undue advantage to the plea of export in the present appeal. Present appeal is therefore required to be remanded to the learned Adjudicating Authority to conclude the matter along with matter covered by appeal No. C/580/08 remanded to him on 14.3.2014 by a separate order. 15. In the result, this appeal is also remanded to the learned Adjudicating Authority for common disposal along with the controversy in C/580/2008. Since reconciliation aspect is to be carried out in C/580/2008 for the period November, 1996 to April, 2003 and the period under present appeal falls within that period, it is difficult to opine on limitation issue at this stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
