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TMI Blog2024 (11) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in terms of decisions relied upon in paragraph 2 above. However, it is seen that although the Learned Commissioner took verification report dated 20.01.2017 from jurisdictional office, the same was not furnished to the appellant. The Hon ble Supreme Court in KOTHARI FILAMENTS ANR. VERSUS COMMISSIONER OF CUSTOMS (PORT) KOLKATA ORS. [ 2008 (12) TMI 28 - SUPREME COURT] has held that documents relied upon in the adjudication order are required to be supplied to the appellant in terms of principles of natural justice. There are considerable force in appellant s submission that question of demand of excise duty does not arise if goods are exported which fact can be verified from the CA certificate dated 15.11.2016 which was submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of agrochemicals. On 24-12-2012 the appellant, then 100% EOU, sought permission from the central excise department to convert the 100% EOU into DTA. The department issued no dues certificate on 16.01.2023 basis which Deputy Development Commissioner, Kandla issued final exit order on 15.02.2013. Subsequently, during the department audit in December 2013, preventive officers were called for verification of quantum of finished goods on cutoff date of EOU and during the said inquiry statements of office bearers of appellant were recorded. Upon concluding inquiry, a show cause notice dated 17.12.2013 was issued demanding central excise duty of Rs. 5,75,13,596/-, alleging that the appellant has not paid the duty on finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aire Machine Tools Pvt. Ltd.- 2003 (152) ELT 384 (Tri-Mum); (ii) Jubilant Life Sciences v. CCE, Meerut II - 2013 (11) TMI 1213 CESTAT New Delhi. c) He also argued that the department has wrongly considered the goods lying in WIP stage as finished goods. He explained that the goods manufactured by the appellant are wide array of agricultural and environmental science products including organic chemicals and other chemical products which do not reach the finished product stage unless mandatory quality checks are carried out. Since without completing the quality check, the said goods are not marketable, they are out of purview of Section 2(d) of the Act which defines excisable goods . He relied on below mentioned decisions to argue that no dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in Kothari Filaments v. Commissioner 2009 (233) E.L.T. 289 (S.C.). Also, the CA certificate which is tangible evidence submitted by the appellant was ignored. He argued that both actions of the Learned Commissioner are contrary to the principles of natural justice. f) On allegation of mis declaration or suppression, he submitted that no dues certificate was issued to appellant after due verification and no fact was hidden and therefore allegation of mis declaration or suppression cannot sustain. g) He also pointed out that there is a calculation error in demanding the duty and even if duty liability sustains, in terms of Notification 23/2003 -C.E dated 31.03.2003, it would be Rs. 3,50,94,584/- and not Rs. 5,75,13,596/-. h) He argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty does not arise if goods are exported which fact can be verified from the CA certificate dated 15.11.2016 which was submitted before the Learned Commissioner, however, the same was not considered. The same needs to be considered. 4.1 In the above fact, we are of the view that the matter needs to be reconsidered by the Learned Commissioner/ adjudicating authority by (i) providing the letter dated 20.01.2017 issued by the jurisdictional Assistant Commissioner to the appellant; and (ii) considering the CA certificate dated 15.11.2016 to ascertain claim of export of goods, along with other evidence which may be put on record by the appellant. We direct the adjudicating authority to give the said letter dated 20.01.2017 to the appellant well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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