2013 (7) TMI 374

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....pondent : Shri K Sivakumar, AR PER : M V Ravindran When this stay petition was called out, after hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture as it lies in a narrow compass. Accordingly, we allow the stay petition and rake up the appeal itself for disposal. 2. Ld. counsel would draw our attention to the order i....

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....t is also his submission that as per Notification No.13/1981, once the capital goods are put to use and if the inputs are used for the manufacturing of final product, there is no provision for demanding the duty on capital goods and the raw materials which have been put to use. It is his submission that the adjudicating authority in this case has confirmed the demands on both the items. It is also....

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....m for EOU. 3. Ld. Additional Commissioner (A.R.) would submit that adjudicating authority has not given any findings on the applications made for re-export. At the same time, it is his submission that it may not serve any purpose, as to re-export of the capital goods of the raw materials, as their value would have become nil by this time. It is his submission that the endeavour of the appellant....

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....o find strong force in the contentions raised by the ld. counsel that the rate of duty which has been applied by the adjudicating authority is on the date when the capital goods/raw materials were imported or procured locally. There are various decisions of this bench which indicate that the rate of duty as on the date of deboning or when the letter of permission is cancelled will be applicable. A....