9911796707
TMI Blog2018 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Surjeet Bhadu & Shri Veer Singh, Advocates for the Appellant(s) Shri Satyapal, A.R. for the Respondent(s) Per : Ashok Jindal The appellants are in appeal against the impugned order demanding duty on the imported goods which were imported by the appellant under LoP issued by Development Commissioner without payment of duty and the same has never been used for manufacture. Therefore, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the capital goods as inputs were already used in the manufactured goods exported and payment of the same was admitted by the Development Commissioner. The appellant communicated the payment of duty and calculation thereof on depreciated value to the Central Excise department vide letter dated 12.02.2003 and 28.02.2003, along with a letter of undertaking for de-bonding. Thereafter, the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot take 'U' turn to say that appellant was not engaged in any activity of manufacture of the said imported goods. It was further submitted that as de-bonding was allowed by the Development Commissioner therefore, the Customs authorities have no authority to sit on the order of the Development Commissioner. 4. On the other hand ld. AR submits that it is fact on record that appellant has fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not fulfil export obligation and therefore, they applied for de-bonding with the Development Commissioner and the same has been allowed to them. In that circumstance, the appellant was required to pay duty on capital goods at applicable rates at the time of payment of duty. The said issue has been settled by this Tribunal in the case of Evergreen Synthetics Limited vs. CCE, Surat - 2002 (51) RLT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
