TaxTMI 
TaxTMI 
2010 (1) TMI 1031
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....-C.E., dated 31-3-2003 as amended, which provides for concessional rate of duty, subject to fulfillment of conditions therein. For some period the appellants did not need permission from the Development Commissioner in view of the fact that they are a recognized star export house. Department took up investigations as to whether the clearances in Domestic Tariff Area, are in terms of notification availed by them and thereafter issued show cause notice and impugned order has been passed holding that in respect of certain agro chemicals and VAT dyes manufactured by them during the period from 2003-04 to 2008-09 appellants are not eligible for the benefit of notification consequently demand for duty of Rs. 3,31,23,535/- has been confirmed again....
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....ion for the total quantity and in case of individual items, such percentage can come up to 75%. Once this Circular was issued department took investigation against the past clearances for five years to verify all the manufactured items exceeding cleared to DTA the limit of 50% In respect of "similar goods" (as per the definition given in the Customs Valuation Rules) item-wise and the adjudication order has been passed. It is his submission that prior to this clarification, there was no such condition at all and therefore all the clearances made were exactly as per the provisions of Notification. He further submitted that during the relevant period appellants were submitting quarterly returns as required under the law and copies of the invoi....
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....ondition and weather conditions etc. and therefore, he could not clearly say that they are interchangeable and on this basis the department had proceeded to work out demand on DTA clearances and he submits that agro chemicals have to be treated as separate since they are not commercially replaceable, they can be said to be similar. As regards demand on VAT dyes, he submits that this is clearly in line with the statement of Shri Manohar Maheshwari. Therefore, he submits that demand has been made on the basis of statement of officer of the appellants and therefore it cannot be found fault with. Coming to the issue of limitation, he submits that merely because the appellants have chosen to submit copies of invoices which were not required stat....
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....oices need not have been given by the appellant and if given the departmental officer need not have to verify. In any case, we find that mention of the notification number in the return and giving quantum of the clearances would be sufficient for the purpose of department. Therefore, the extended period cannot be invoked and demand if upheld would be limited to one year from the date of show cause notice. Therefore, we consider it a fit case for waiver of pre-deposit. Further, we also find that two Supreme Court decisions and a Tribunal decision have been cited before Commissioner but there is no finding in respect of these decisions. Commissioner simply observed that the facts of each case are different from this case and therefore, the ca....