2018 (8) TMI 1303

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...., Superintendent/AR for the department. Shri N. V. Ramana, Advocate for the Assessee. ORDER [Order per: M.V.Ravindran.]  Appeal Nos. C/382/2009, E/461 & 1166/2009 are directed against the same Order-in-Original. Hence, they are disposed of by common order. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration after filtering out the ....

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.... adjudicating authority to reconsider the issue afresh. The adjudicating authority in the impugned order in all these 3 appeals has in deference to the direction of the Tribunal, taken on the adjudication proceedings and passed the impugned order. Appellant/Assessee is aggrieved by the order of confirmation of demand of the duty liability on the capital goods and the interest thereof on the ground....

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....digenously as well as imported the same for the purpose of installing the same in the EOU; the said capital goods were used for manufacturing activity and due to economical unviability, the unit got closed. The adjudicating authority in the impugned order has recorded that the capital goods were used from 1995-97. If that be so, we agree with the learned counsel's submissions that Board Circular N....

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.... 5. As regards the revenue's appeal, one of the appeals seeks for confirmation of the demand of the duty foregone on the inputs. We find from the adjudicating authority's order that she has appropriated an amount of Rs. 3,96,141/- towards the duty liability on the inputs which were procured but not properly utilized for the purpose of export of the goods. On a specific query from the Bench as to ....