9911796707
TMI Blog2007 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... to imported goods, we find that the instructions apply equally to the indigenous goods - demand of duty should be confirmed only after a definite conclusion has been arrived at by the Development Commissioner - E/336/2003/MAS - 1345/2007 - Dated:- 15-11-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P. Karthikeyan, Member (T)]. - Heard both sides. The im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied should have been that prevailing on the date of issue of AR3A (covering movement of goods to the EOU) and not that prevailing on the date of issue of the show cause notice adopted. Another grievance is that the penalty imposed under Rule 173Q is not called for. 2 . The ld. Counsel for the appellants submits that as per the CBEC Circular No. 21 /95-Cus. dated 10-3-95, where the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any goods procured by it before a show cause notice is issued to it for demanding the duty foregone. The demand of duty could be confirmed only after a definite conclusion is arrived at by the Development Commissioner. We reproduce below the relevant paragraphs of the circular relied on by the appellant: "2. The matter has been 'examined by the Board in the context of an Audit Objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has failed to export the fixed percentage of articles for the specified period, then in such case it may be held that the conditions of the exemption notification has been violated. As this stage, it will be open for this Department to issue a show cause notice to the unit for demanding the due duty on the imported goods. 3. Normally the Customs authorities should immediately inform the Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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