2018 (3) TMI 404

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Madhu Mohan Damodhar, Member (Technical) Mr. Deepak Bhagath, A.R. for the Appellant None for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is directed against order-in-original No.32-2007-08-RS dated 19/12/2007. 2. None appeared for the respondent despite notice. Since the case is of 2008, we take up the same for disposal even in the absence of any representati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e find that the adjudicating authority in the impugned order in paragraph 7 ,8 & 9 held as under: 7. Heard the assessee on 14.8.2007 wherein it was submitted that Development Commissioner vide his letter No. 8/EOU-495/VSEZ/2006/4887 dated 14.8.06 had informed the assessee that Ministry of Commerce, New Delhi vide their letter dt. 24.7.06 had conveyed ratification approval for regularizati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....% EOU scheme and the letter was merely meant to alert this Commissionerate against a new modus operandi of 100% EOU, located in different parts of country trying to avail double benefit i.e. to account for goods against their export obligation and at the same time get rebate in cash through job workers or third party exports. And as discussed this procedural infraction has since been condoned by M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s AC iv) 1977(1) ELT (J193) (Mad) Murugan & Co. Vs DC In this case it is observed that the DTA sales have been effected on payment of excise duty. Therefore further duty needs to be demanded. Therefore I pass the following Order. ORDER I drop further proceedings in the matter." 5. It is also seen from the records that the Ministry of Commerce and Ind....