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TMI Blog2007 (12) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original 03/2005/Cus Adjn (Commissioner) dated 11-7-2005 passed by the Commissioner of Customs, Bangalore. 2. The appellants are a 100% Export Oriented Unit. They procured goods free of Customs duty and also Excise duty under the relevant notificationof the 100% Export Oriented Unit Scheme. However, the appellant could not fulfill the export obligation completely in terms of the EOU sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he confirmed duty demand of Rs.4,75,286/- being the Central Excise duty chargeable on the indigenous procured capital goods /raw material under the provisions of Notification No. 1/95 C.E. dated 4-1-1995 read with 22/03 C.E dated 31-3-2003 amended. He confirmed demand of interest on the above amount to the tune of Rs.1,17,50,263/-. It is seen that the appellant had - already paid an amount of Rs 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100% EOU scheme. They also procured indigenous goods also free of duty under the relevant Central Excise Notification. It is seen that the appellant had exported services whose value comes to Rs.3.90 crores till 31-3-2004. It is seen that the company effected DTA sales of Rs.9.40 crores without taking permission from the Development Commissioner. We find that the Development Commissioner had alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial already consumed by the appellant. 5. On a careful consideration of the issue, we are of the considered opinion that the matter requires to be remanded to the original authority for re-computation of the duty liability after giving the benefit of depreciation to the appellant as the appellant had put to use the imported capital goods for fulfillment of export obligation. It is not the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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