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TMI Blog2018 (11) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... e very mechanical without application of mind to the case - appeal dismissed - decided against Revenue. - APPEAL No. E/1489/2010 - A/87644/2018 - Dated:- 12-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri A.B. Kulgod, Assistant Commissioner (AR), for appellant Ms. Padmavati Patil, Advocate, for respondent ORDER Per: Sanjiv Srivastava This appeal has been filed by the department against the order of Commissioner Central Excise Aurangabad dated 15.04.2010 dropping the demand of duty and vacating the seizure in respect of goods seized. 2.1 Respondents are manufacturers of the Electrical Motors falling under CETH 85030029, 85015110, 85015210 and 85015310. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit to cover the movement of raw material finished goods. 2.5 On reasonable belief that goods available in the premises of EOU unit were liable for confiscation, they were seized under a proper panchnama. The seized goods were provisionally released after execution of bond and bank guarantee for the same. 2.6 In terms of para 6.8 of EXIM policy 2004-09 an EOU requires specific permission from the Development Commissioner for clearance of the goods to domestic tariff area. They have not applied or got the said permission to effect DTA sales. They had fraudulently manipulated the records to give an impression that goods being manufactured and cleared from EOU were actual production of DTA unit in adjacent premises. During the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port documents of the consignments. And the fact that there is no dispute with regards to actual export of the goods manufactured and cleared by the EOU unit to DTA unit, the demand of duty is just a technical demand and the violations are procedural in nature. Thus he dropped all the demands and vacated the seizure. He imposed penalty of ₹ 25,000/- on EOU unit under Rule 25(1) of the Central Excise Rules, 2002 and penalty of ₹ 5000/- on DTA unit under Rule 15A of CENVAT Credit Rules, 2004. 3.1 The order of Commissioner has been challenged in appeal by the department on following grounds:- a) The learned Commissioner found that the main aspect governing the case is the debonding of EOU without receiving the debonding ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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