TaxTMI 
TaxTMI 
2011 (3) TMI 1177
X X X X Extracts X X X X
X X X X Extracts X X X X
....and exported a part of the production in discharge of their export obligation and removed the remaining goods to the Domestic Tariff Aria (DTA) on payment of duty of excise as permitted by the Development Commissioner. All the said clearances of carpets to the DTA were made to EPCG licence-holders. Certain disputes arose between the appellant and the department during the material period. One dispute was whether the appropriate amount of duty was paid by the EOU on the DTA clearances. The relevant show-cause notices, which were issued in this context by the department, alleged that the appellant was not entitled to the benefit of concessional rate of duty under the relevant EPCG notification on account of certain conditions thereof not havi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation, in terms of which the raw materials were imported or procured from indigenous sources. On this basis, the show-cause notices demanded differential duty on the raw materials imported or indigenously procured by the EOU during the material period. In adjudication of one such show-cause notice, the Commissioner of Customs and Central Excise confirmed demand of Excise duty amounting to Rs.7,22,478/- and demand of Customs duty amounting to Rs.1,91,84,794/- against the appellant and also imposed penalties. These demands of Excise and Customs duties are under challenge, respectively, in Appeals No. E/1103/07 and C/685/07. Other show-cause notices of this category were adjudicated by the jurisdictional Additional Commissioner, who also confi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mmissioner (Adj.) that all these conditions were fulfilled and, therefore, the benefit of concessional rate of duty under the above notifications was not deniable to them. In Order-in-Original No. 7/2007 dated 30.4.2007, the learned Commissioner recorded the finding that the aforesaid conditions had not been complied with by the unit and, consequently, the benefit of concessional rate of duty claimed by them was denied and the demand of differential duty confirmed. In Order-in-Original No. 22/08 dated 29.8.2008, the learned Commissioner recorded a similar finding and confirmed demand of differential duty against the EOU, after rejecting the documentary evidence produced by the party. This evidence was referred to in paragraph 30 of the Comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relevant show-cause notices. As the learned Commissioner's view was followed by the Additional Commissioner and the Commissioner (Appeals), Counsel submits, the infirmity of the view taken by the learned Commissioner prejudicially affected the appellant. 6. Learned Jt. CDR has also acknowledged the fact that the documents filed by the assessee before the learned Commissioner (Adj.) did not receive the attention they deserved. 7. Both sides have also attempted to raise a substantive issue before us. One of the contentions raised by the Counsel is that, where the EPCG notifications are made applicable to the appellant's DTA clearances to EPCG licence-holders, it is for the licence-holders/buyers to comply with the condition....