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2011 (7) TMI 287 - CESTAT, AHEMDABAD100% EOU - whether the goods manufactured by the EOU were manufactured before they attained the status of EOU and out of duty paid goods or not - The respondent became a 100% EOU in September 2006. Prior to that it was a DTA unit - Department is not contesting the fact that respondent could have cleared the goods to DTA if they were manufactured out of duty paid inputs before they attained the 100% EOU status - In fact the authorized representative submitted that these goods were manufactured out of duty paid inputs before the unit attained 100% EOU status - Since the Range Officer s report was also not made available to the respondent and they did not get an opportunity to produce supporting evidence and also contest the Range Officer s report, even though appeal is required to be allowed in view of the error in fact finding by the learned Commissioner (Appeals), the same has to be remanded to the original adjudicating authority so that the respondents get an opportunity to present their case and also contest the Range Officer s report by producing evidences.
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