TaxTMI 
TaxTMI 
2015 (10) TMI 196
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....ured indigenous goods for production of shrimps and also imported raw materials and capital goods. Taking a view that appellant had not fulfilled the obligation as per the notification and the sales made to other EOUs/ job work entrusted to other EOUs cannot be considered as exports, proceedings were initiated. This is second round of litigation. In the first round when the matter had come up before this Tribunal, this Tribunal vide Final Order Nos.851 & 852/2010 dt. 09/04/2010 had remanded the matter with the following observations, which are relevant and are reproduced below:- 4. On careful consideration of the entire case records and the Order-in-Original, we find that the demand of duty on shrimp seeds which were cleared to DTA has to ....
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....has given findings only with regard to admissibility of Notification No.8/97-CE and held "earlier adjudication order holds good on all other issues and needs no interference". After bringing out the facts in the final order of the Tribunal which remanded the matter, he submits that the original adjudicating authority could have recorded his findings on all the issues. He also submits that while making submissions before the Commissioner second time, the appellants had made submission to the effect that the unit had already fulfilled the export obligation as per the requirements and hence there is no violation of export conditions that warrants duty demand, interest or penalty. It was also submitted that the Development Commissioner, VEPZ ha....
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.... it verified whether appeal has been decided or not before passing the order. We find that the rejection of the stand taken by the appellants that the decision of the Hon'ble Supreme Court is applicable to the facts of this case on the ground that the appeal has not been decided is not correct. After hearing both the sides, prima facie, we also find that the decision of the Hon'ble Supreme Court is applicable to the facts of this case. In that case also, 100% EOU had cleared the goods to DTA and the Hon'ble Supreme Court took the view that even if indigenous raw materials have been procured under Notification No.8/97, when the tariff rate itself is 'nil', the rate of duty applicable would be in terms of Section 3(1) of Central Excise Act, 1....