9911796707
TMI Blog2019 (4) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... 44/2012 dated 24.09.2012. 2. The appellant herein is a Central Excise registrant engaged in manufacture of cotton yarn and cotton waste and have been licensed as a 100% Export Oriented Unit (EOU). Accordingly, they were also granted private bonded warehouse license No.01/1995-Cus dated 18.05.1995 by the Asst. Commissioner of Central Excise, Guntur. They executed necessary B-16 Bond and imported capital goods/spares and inputs without payment of duty. They have been granted permission for Domestic Tariff Area (DTA) clearances including advance DTA sale of Rs. 950 lakhs. Under this permission, they cleared goods to DTA after availing exemption notification 08/97-CE dated 01.03.1997 and 23/2003-CE dated 31.03.2003 which provide for exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the appointed date and time and were also asked to submit their written reply on or before the personal hearing. The appellant filed writ petition No.31585/2013 challenging the notice for personal hearing dated 08.04.2013 and the Hon'ble High Court of Andhra Pradesh in order dated 05.11.2013 observed as follows: "This writ petition is filed challenging the impugned notice dated 08.04.2013, which has nexus and correlation with previous notice dated 22.06.2001. It is submitted before us that the previous notice dated 22.06.2001 was not proceeded against the writ petitioner, since no action has been taken since 2001, no fresh notice can be issued in view of the past injunction in relation to 2001 notice. Taking all these objections, a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant. It is not in dispute that they have paid excise duty on clearances to DTA sales as is applicable for goods cleared and manufactured by a DTA unit. Thus, if it is held that they are not eligible for benefit of the customs exemption notification available to 100% EOUs the entire demand in these appeals does not survive. If, on the other hand, it is held that they are eligible for benefit of the exemption notifications for 100% EOUs then the demand in the appeals need to be exempted. 4. Learned departmental representative reiterates the findings of the lower authority. 5. We have considered the arguments on both sides and perused the records. We find strong force in the arguments of the learned counsel that the issue of their entitleme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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