2013 (5) TMI 431

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....t: Shri Mayank Garg, AR JUDGEMENT Per Archana Wadhwa Being aggrieved by the impugned order passed by the Commissioner (Appeals) revenue has filed the present appeal. 2. After hearing both the sides, we find that the respondent is an 100% EOU and cleared their final product in DTA by availing the benefit of Notification No. 23/2003 which prescribes 16% rate of duty. Show cause notice wa....

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....how cause notice was on the sole ground that the requisite permission from the Development Commissioner has not been taken. The original adjudicating authority also adjudicated the matter on the above ground itself. Commissioner (Appeals), by taking note of various decisions of the higher authorities held that taking of permission from Development Commissioner was procedural formality and non-taki....

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....the cenvat credit which was accumulated when the respondent was a DTA unit. However, such utilization was when the assessee had become a 100% EOU. In terms of Rule 17, clearances by 100% EOU in DTA have to be a payment of appropriate duty by debiting the account current required to be maintained for this purpose. Inasmuch as the said rule requires payment of duty from the account current, Ld. Advo....