TaxTMI 
TaxTMI 
2010 (2) TMI 998
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....a 100% export-oriented unit (EOU), had been clearing their finished goods (carpets) to various hotels, who were holding EPCG licences, during the material periods. Such clearances were made at concessional rate of duty under the relevant Exemption Notifications (EPCG), the benefit of which was claimed by the licence-holders. During the period January, 2003 to March 2006, the assessee had made clearances of carpets in the aforesaid manner. The department, after investigations, issued a show-cause notice to the assessee for recovery of differential duty of excise amounting to Rs. 2.3 crores on the said goods, treating the clearances as DTA clearances, and for imposition of equal amount of penalty under Section 11AC of the Central Excise Act, ....
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....manner during subsequent periods. Similarly the present Customs appeals are mainly against demands of duty of customs on raw materials imported by the assessee and used in the manufacture of the said carpets. We find that, in all these appeals, the challenge is against orders of the Commissioner (Appeals), wherein the appellate authority appears to have sustained the orders-in-original passed by the original authority. In order to get at the manner of adjudication in each of these cases, we have examined the relevant show-cause notices and orders-in-original. We note that the show-cause notices on the Excise side were issued on the strength of Order No. 7/2007, dated 30-4-2007 passed by the Commissioner of Central Excise and the show-cause ....