2023 (11) TMI 227

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....t have started a trial production subsequently, they requested to the department to convert the 100% EOU to EPCG. The trial production was extended up till 30.06.1997. From July 1997, the production discontinued. During the period 1996-1997, the appellant vide various letters addressed to the Development Commissioner, the appellant requested clearance to finished goods/ rejects to DTA, the request was accepted and permission was granted for clearance of the said goods to DTA. Various goods were, therefore cleared to DTA under permission of the Development Commissioner on payment of appropriate duty. Vide letter dated 14.10.1997, the Customs Authorities directed the appellant for payment of duty, thereafter on 03.11.1997, a license was grant....

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....s of quantification of demand thereafter the appellant have repeatedly request for same details of quantification stating that without the said detail, it would not be possible for the appellant to defend its case and attend the hearing in the absence of such details. The adjudicating authority has passed the order-in-original whereby the demand proposed in the show cause notice was confirmed. Being aggrieved by the said impugned order-in-original, the appellant filed the present appeal. 2. Shri Paritosh Gupta, learned counsel appearing on behalf of the appellant, at the outset, submits that till date the department has not provided the basis of quantification of the demand proposed in the show cause notice. He referred to the chart give....

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....duty, Period Oct, 96 to March 97 60,02,348-00 2. DTA Sales, differential duty, Period Match, 97 to Jan 98. 1,45,27,000-00 3. Duty on imported Capital Goods 3,14,70,237-00 4. Duty on indigenous Capital Goods. (Machineries) 8,53,231-00 5. Duty on indigenous Capital Goods. (Machineries) 4,48,093-00 6. Indigenous Capital Goods (Bricks, Refractories) consumed 46,00,160-00 7. Indigenous Refractories, Balance in Stock 5,48,555-00 8. Stock Balance of Raw Material 24,413-00 9. Indigenous Capital Goods Consumed (Spare/Parts) 7,40,095-00 10. Finished Goods Balance in Stock (Packed & Loose) 1,66,293-00 11. Stock of Cullets lying in the factory 57,523-00 12. ....