2008 (9) TMI 760

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....sisted by Ms. Ishita Chakraborty, Advocate, for the Appellant. Shri D.K. Dutta, Consultant, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Shri J.P. Khaitan, learned Senior Advocate appearing for the Appellants states that the Appellant firm is a 100% EOU. They manufacture jute yarn and twine out of raw jute. The impugned goods were jute yarn and twine made ....

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....g Commissioner is not justified in insisting that the Appellants should have maintained registers prescribed under Circular Nos. 389/22/98-CX, dated 5-5-1998; 442/8/99-CX, dated 4-3-1999; and 85/2001-Cus., dated 21-12-2001 - all of which were prescribed for units working under Notification No. 8/1997-C.E., dated 1-3-1997. He further states that the Appellants have produced necessary evidences to t....

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....ants as the impugned goods were not chargeable to duty during the relevant period and therefore, the registers prescribed under the said Circulars in the context of Notification No. 8/97 cannot be insisted upon in the case of the Appellants. However, he states that the Department should be given an opportunity to examine the evidences produced by the Appellants to satisfy that the impugned goods h....

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.... the evidences produced by the Appellants earlier or any other evidence to be produced by them in the course of de novo proceedings. Before passing a fresh Order, the Original Authority shall give an adequate opportunity of hearing to the Appellants. 4. The Appellants have also taken other alternative legal grounds such as, the issue of limitation etc. which we have not gone into in view o....