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2011 (3) TMI 228 - CESTAT, MUMBAIDemand - 100% EOU - The learned counsel for the appellants submits that it is not the case of the Revenue that the capital goods were not installed in the factory and not used in the manufacture of the export products - Therefore, according to the learned counsel, the allegation of the department that the EOU violated condition No. 6(i) and (ii) of Notification No. 53/97-Cus. is not sustainable - The Development Commissioner has extended the LOP for 5 years w.e.f. 1.4.2009 - the learned Commissioner of Customs should consider this aspect also and determine the status of the EOU prior to 1.4.2009 Considering the fact that the dispute had already been carried through several rounds of litigation before this Tribunal and the Hon ble High Court, the adjudicating authority shall pass final order without unreasonable delay - Appeal is allowed by way of remand to the Commissioner for de novo adjudication of the dispute in accordance with law and the principles of natural justice - The learned Commissioner is expected to pass final order within a period of three months from the date of receipt of a certified copy of this order, with the cooperation of the appellants
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