1997 (12) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for manufacture of micromised mica powder availing benefit of Customs Notification 13/81 (allowing exemption from duty on capital goods, raw materials etc., imported for setting up 100% EOU on condition of export of the goods produced) and Excise Notification 123/81 (granting parallel exemption regarding excise duty on capital goods etc., purchased in the domestic market). Respondent imported capital goods etc., of the value of Rs. 17.53 lacs and purchased indigenious goods valued at Rs. 9.75 lacs for the purpose of setting up the unit. Production started in 1984 but manufacture and export stopped some time after September, 1987. This is seen from the respondent's letter dated 10-5-1988 addressed to the department. The factory was in bonde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mount due within one month from the date of receipt of the order and allowing the finished goods under Inventory No. 3 to the panchnama to be cleared after payment of appropriate Central Excise duty. This order is now challenged by the department. 5.  There is no dispute at the Bar that after passing of the adjudication order, PIL had withdrawn the offer to take over the unit and to discharge the liabilities. The impugned order is defective inasmuch as the adjudicating authority did not pass any order in the matter of the confiscation proposed in the show cause notice, nor did the adjudicating authority confirming the demand against the respondent or anyone of the parties' concerned. So far as the department is concerned the liabili....