9911796707
TMI Blog2004 (12) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... Memorandum No. 1 dated 27-7-04 by which the Commissioner has suspended the facility of duty free procurement of raw materials by them. 2. Shri Piyush Kumar, learned Advocate, submitted that the appellants is a 100% EOU operating under Letter of Permission dated 15-12-2000 granted by the Development Commissioner, NEPZ, Noida; that they are procuring/import-ing raw material free of duty against C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he powers conferred by this circular; that when a 100% EOU misuses the facility provided to it, the Revenue cannot sit helplessly and allow the misuse of the facility; that the appellants are not cooperating with the Department as they are not responding to the summons and are not submitting the documents called for by the Department; that the investigation, conducted by the Department, has reveal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trarily suspended with effect from 8-4-04 without affording any opportunity to them; that, subsequently, as per the direction of the Hon'ble High Court of Allahabad, the Commissioner, after hearing them, has passed the impugned order. The learned Advocate, further, submitted that there is no provision of law under which the facility of procuring the raw material duty free can be suspended; that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise to suspend the facility of procuring raw material duty free by a 100% EOU. Both the Customs Act and Central Excise Act contain the provisions for penalising the 100% EOU which misuses the concession or facility provided to them under various investigations. The circular issued by the CBEC cannot take place of the law. The power to suspend the facility to obtain raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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