TaxTMI 
TaxTMI 
2025 (5) TMI 1745
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.... Ingot, Copper Alloy Ingot, Aluminium Dross, Copper Slag falling under heading No.76061200, 76012010, 74032900, 26204010 & 26203090 of the schedule to the Central Excise Tariff Act, 1985. The appellant obtained Letter of Permission on 20.08.2002 vide Letter of Permission (LOP) dated 20.08.2002 from Development Commissionerate, F.S.E.Z., Nizam Palace, Kolkata-700020. In accordance to Para 6.6(a) of Export and Import Policy 2002-2007 as amended the appellant commenced their commercial production on 23.03.2004 i.e. within 3(three) years from the date of LOP and informed the same to the Development Commissioner, FSEZ vide their letter dated 01.04.2004. The appellant also submitted the Annual Progress Report (APR) and Quarterly Progress Report (....
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....r, FSEZ, Kolkata to accord permission for exit from EOU scheme with EPCG licence. After receipt of appellant's above letter, the Assistant Development Commissioner, FSEZ, Kolkata vide letter dated 05.10.2010 issued in principle de-bonding order and requested the appellant to submit few documents for final de-bonding of the unit. The appellant made application for issue of EPCG Authorization to the office of DGFT on 11.10.2010. On the same day, the appellant requested DC, FSEZ, Kolkata to provide No Objection for clearance of Imported Capital Goods under EPCG Licence as per para 6.18(d) of Foreign Trade Policy, 2009-14. As the appellant wanted to convert their EOU unit to DTA unit they were required to pay applicable Customs/Excise duties on....
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....rification of the stock at the appellant's unit and duty payment on the stock made by the appellant, issued the No Objection Certificate for final de-bonding to the appellant's EOU unit vide letter dated 03.12.2010. In the light of all the above events and the compliance of the conditions governing the EOU scheme Development Commissioner, FSEZ issued the final de-bonding order dated 04.01.2011. After receipt of the final de-bonding order, the appellant has been working as normal DTA Unit and clearing their goods after payment of applicable duties. Further, they have not received any communication from the department with regard to duty payment. Thereafter, Customs department raised an audit query dated 14.02.2012 to the office of the DC, FS....