2007 (3) TMI 169

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..... 377/2007 - Dated:- 21-3-2007 - [Order per] - This is a revenue appeal against OIA No. 42/04-Cus., dated 14-5-04 passed by Commissioner (Appeals) setting aside the demands raised against a 100% EOU who are manufacturing readymade garments and textiles. The finding recorded by the Commissioner is reproduced herein below. "I feel that appellants contention that action to initiate recovery of dut .....

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..... ion within the stipulated period. That being so, the recovery proceedings for recovery of customs duty for having imported the capital goods and the raw material at Nil rate of duty under Notification No. 13/8, dated 9-2-81, could only be taken after seeking the order from the Development Commissioner specifically to the effect that the appellants had failed to fulfill the export obligation, in te .....

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..... eared capital goods without permission from the Development Commissioner and they had entered into a job work without any intimation to the department. Therefore, the Commissioner ought to have confirmed the entire amount with regard to the DTA sale. 3. I have carefully considered the submissions made by the Revenue in this appeal and have perused the extracted portion of the Commissioner's Or .....

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