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TMI Blog2018 (8) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... charged, no demand can be raised on the appellant - decided against Revenue. Demand of duty foregone on the inputs - Held that:- The appeal memoranda of the revenue is not specifying as to what the exact amount that needs to be confirmed from the assessee. In the absence of any such details in the grounds of appeal, we are unable to consider the revenue’s appeal - appeal rejected. Capital goods - Held that:- Since we have decided the assessee’s appeal on merits itself, no demand of duty liability arises on capital goods on which duty liability has not yet been discharged. Nothing survives in the appeal of revenue - appeal of Revenue dismissed. Appeal dismissed - decided against Revenue. - C/382/2009, E/461/2009, E/1166/2009 - FINA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deference to the direction of the Tribunal, taken on the adjudication proceedings and passed the impugned order. Appellant/Assessee is aggrieved by the order of confirmation of demand of the duty liability on the capital goods and the interest thereof on the ground that the adjudicating authority has not considered the Board Circular which directs that the depreciation on the capital goods should be allowed till the payment of duty and in the case in hand, they have not paid the duty. It is the case of the department that while calculating value for depreciation, the adjudicating authority has erred in taking value for such calculation in the case of inputs it is his submission that before de-bonding, the assessee had procured many inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. 5. As regards the revenue s appeal, one of the appeals seeks for confirmation of the demand of the duty foregone on the inputs. We find from the adjudicating authority s order that she has appropriated an amount of ₹ 3,96,141/- towards the duty liability on the inputs which were procured but not properly utilized for the purpose of export of the goods. On a specific query from the Bench as to what the exact amount of the duty liability on the inputs that needs to be confirmed, we find that appeal memoranda of the revenue is not specifying as to what the exact amount that needs to be confirmed from the assessee. In the absence of any such details in the grounds of appeal, we are unable to consider the revenue s appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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