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TMI Blog2019 (6) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal passed stating Development Commissioner had refused permission for clearance of goods to DTA is erroneous. Extended period of limitation - HELD THAT:- No mis-declaration or suppression of the fact can be attributed to the conduct of appellant to invoke extended period also - Extended period cannot be invoked. Appeal allowed - decided in favor of appellant. - Custom Appeal No. 170 of 2010 - FINAL ORDER NO. A/86099/2019 - Dated:- 12-6-2019 - MR. C J MATHEW, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Narendra Dave, C.A. with Ms. Lakshmi Menon, Advocate for the Appellant Shri C. Singh, AC Authorised Representative with Shri Manoj Kumar, AC Authorised Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to one M/s Zenith Metaplast Pvt. Ltd. against an EPCG licence issued to Zenith on payment of excise duty @ 5% ad velum on the transaction value of ₹10,25,000/-. During audit, objection was raised in the audit report that appellant was refused permission by the Development Commissioner for such DTA clearance and was required to pay duty on the depreciated value and not on the basis of transaction value and that merit rate of duty and not EPCG rate was applicable for such clearance. Show-cause notice dated 20.02.2008 was issued to the appellant demanding differential duty of ₹ 6,24,710/- for violating the condition of Notification No. 53/1997-Cus. along with proposal for confiscation of Die casting machine valued at ₹ 12,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s CCE - 2007 (210) ELT 108 (Tri.-Ahmd), Orbit Fabrics Ltd. Vs CCE 2009 (248) ELT 359 (Tri.-Ahmd.), CCE Vs Orbit Fabrics Ltd. - 2011 (264) ELT 53 (Guj.), Welspun Zucchi Textiles Vs CCE - 2006 (204) ELT 401 (Tri.-Mum.), CCE Vs. Emcure Pharmaceuticals Ltd. - 2014 (307) ELT 180 (Tri.-Mum.), CCE Vs. Emcure Pharmaceuticals Ltd. - 2016 (342) ELT 172 (Bom.), he also submitted that extended period is not invokable in the instant case for which order passed by the Commissioner (Appeals) is required to be set aside. 4. In response to such submissions, learned AR Shri C. Singh, Assistant Commissioner with Shri Manoj Kumar, Assistant Commissioner for the respondent-department argued in support of the reasoning and rationality of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you propose to sell one machine and hence your request cannot be considered. However, you may sell the CG under reference in the DTA after payment of applicable duties subject to compliance of Customs Procedures. 5.1 A bare reading of the said communication would reveal that the Development Commissioner was authorised to grant permission for conversion of EOU under EPCG scheme as one time option for which the request to sell one machine could not be considered at their end but appellant may sell the same in the DTA after payment of applicable duties subject to compliance of Customs Procedures. Therefore, the finding in Order-in-Original and Order-in-Appeal passed stating Development Commissioner had refused permission for cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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