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2011 (3) TMI 1177 - CESTAT, MUMBAIDTA clearances - whether the appropriate amount of duty was paid by the EOU on the DTA clearances - said clearances of carpets to the DTA were made to EPCG licence-holders - benefit of concessional rate of duty denied - appropriate duty was not paid on the final product manufactured out of such raw materials and cleared to DTA - Held that:- A few orders of adjudication were passed by the Commissioner and the rest by the Additional Commissioner. In the nature of this case, it is desirable that all the show-cause notices be adjudicated by the Commissioner - set aside the orders of the lower authorities and allow these appeals by way of remand. Commissioner is requested to undertake de novo adjudication of all the show-cause notices and pass a common speaking order on all the issues involved in the case. Needless to say that the documents submitted by assessee should be carefully examined and the assessee should be given an apportunity to adduce further documentary evidence also if they want to. The adjudicating authority shall also give them a reasonable opportunity of being heard.
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