9911796707
TMI Blog2017 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ere no deficiency was found as per the statement of the learned counsel for the assessee-Appellants - the matter is remanded for the limited purpose to examine de novo the benefit in computation as well as the amount mentioned in the Work in Progress (WIP) Register pertaining to the assessee-Appellants - appeal allowed by way of remand. - Excise Appeal Nos.3454, 3620-3621 of 2006 with Excise Misc. Application Nos.50053/2016 & 51738/2015 - A/52629-52631/2017-EX[DB] - Dated:- 27-3-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) (Rep by Sh. J.M. Sharma, Adv.) for the appellants (Rep. by Sh. R.K. Manjhi, DR) for the respondent ORDER Per (Dr.) Satish Chandra All these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (NSEZ). During the period of 1999-2000, the unit of the assessee-Appellants had imported/exported the goods. On 05.10.2002, the Officers of the Department has searched the Maruti car and recovered certain jewellery valued at ₹ 4.71 crores with certain documents. During the course of investigation, the Customs Officers carried out physical verification of the stocks of inputs including diamonds and precious stones and the same was found in order. There was no deficiency in the stock. But by the show cause notice dated 03.04.2003 and 24.11.2004, the goods were proposed for confiscation and demanded the duty on the jewellery allegedly manufactured and cleared by utilizing the domestic area of the zone 3080 carats diamonds. It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no jurisdiction for seizing of the goods and passing the impugned order. To this effect, he has drawn our attention to the Board Circular No.72/2000-Cus dated 31.08.2000 wherein it was mentioned that : 2. The matter has been considered by the Board. It is noted that with the passage of time, a large number of Export Oriented Units has come up in the interiors of the country far away from the port towns and are in close proximity to the Central Excise Divisions and Ranges. Keeping in view the proximity of Central Excise Divisions and Ranges to the Export Oriented Units and also with a view to facilitate the work of the said EOUs, it has been decided that except for the EOUs located within the municipal limits of port cities/towns, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merged that the assessee-Appellants Mumbai Branch used to despatch diamonds from Mumbai on the challans addressed to their Branch located at New Friends Colony. These diamonds were actually received at assessee-Appellants manufacturing unit at NEPZ (now NSEZ), Noida without making any entry at NSEZ Gate. After manufacturing of the diamond jewellery at the zone, the same were clandestinely removed in domestic area from the zone without payment of applicable duty. Hence, we uphold the duty demand. 8. However, from the record, it appears that while computing duty, the adjudicating authority has not applied independent mind for the reason that they have not examined on merit the aspect of the benefit pertaining to the Special Additional Du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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