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2010 (12) TMI 134 - AT - CustomsShortage of capital goods and alleged clearances made to DTA without Development Commissioners permission – Department demanded the duty, interest and penalty - Supreme Court in the case of Commissioner of Central Excise, Visakhapatnam-II Vs. M/s. NCC Blue Water Products Ltd. - (2010 -TMI - 77633 - Supreme Court of India) would cover the issue in assessee favour - even if goods are removed without permission of Development Commissioner, the duty liability arises on the assessee is of the excise duty and not the customs duty. During the relevant period, there was no excise duty on the shrimps which were cleared in the local market, hence, there cannot be any duty liability. The only question remains to be addressed is regarding the allowance of depreciation to the appellant - the depreciation has to be worked out till the point of payment of duty. Duty liability on Paddle Aerators is also set aside and the matter is remitted back to the Adjudicating Authority to reconsider the issue afresh after following principles of natural justice - The appeals are disposed of
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