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TMI Blog2005 (3) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... tter of Permission (LOP) in July 1995. In January 1996, the capacity of production at 3600 MTs. for salting and roasting and 5760 MTs. for cryogenic grinding were also approved. Under the EOU Scheme the appellant was also permitted to import capital goods worth about Rs. 4.9 crores. The condition for the said approval was that the appellant shall maintain 83% value addition. 2. In terms of the said LOP, the appellant imported capital goods worth about Rs. 2.5 crores during June 1996 to April 1997 without payment of duty (approx. Rs. 1 crore) under Notification No. 13/81-Cus., dated 9-2-1981 read with Notification No. 53/1997-Cus., dated 3-6-1997. 3. The appellant's project implementation did not progress. Therefore, it kept on applyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not have confiscated all the machinery under import or demand duty on all of them. 7. Another point raised by the appellant is that the present proceedings are impermissible inasmuch as the same issue had come up in an earlier Show Cause Notice between the parties and the Commissioner had passed his Order No. 23/2000, dated 16-8-2000 holding that since the appellant had obtained extension of time from the Export Promotion authorities, no duty and confiscation were attracted and that the proceedings were premature. 8. Learned SDR has submitted that the Notification allowed granting of time upto 5 years for the purpose of installation and therefore, the Commissioner was right in holding that the exemption notification remains violated. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of India, the facts were got verified from Deputy Commissioner, Bhiwadi & I find that the contentions of the assessee are not correct as the capital goods were physically verified by the officers of the Central Excise Range-III on their visit to the assessee's unit on 25-10-1999 when one of the Directors Ms. M. Bhattacharjee was also present in the unit and the imported capital goods mentioned at S. Nos. 2 to 4 to the Annexure to show cause notice were not found installed & this fact was admitted by Ms. M. Bhattacharjee in her letter dated 25-10-1999, addressed to the Superintendent, Central Excise Range-III. I also find that no goods have been produced by the assessee's unit for export out of India. This fact has also been admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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