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2016 (1) TMI 436 - AT - Central Excise100% EOU - Misuse of the scheme - failure to fulfill the export obligations - appellant contended that the only ground on which the demand against the appellant have been confirmed is that of cancellation of LOP and their status as 100% EOU by the Development Commissioner - There has been no discussion of exports made by the appellant and proper quantification of duty on such raw materials which were actually put into the intended use in a EOU. - Held that:- It is seen that the Original Authority did not examine and give his finding that how the present demand of duty is over and above the already confirmed demands and whether there is overlapping of the quantification. It is apparent that there is overlapping demands as seen from the reason given by the Assistant Commissioner in his letter dated 22/05/2007. The earlier 4 show cause notices having been issued on different grounds is no reason for confirming the demanded amount again in the present proceedings. Even if they are on different grounds no discussion on such distinction has been made. As accepted by the learned AR the demands ave clearly overlapping. It is also clear that all the demands are linked to violation of the conditions of the notifications which granted excise/customs duty exemptions for the inputs used by the appellant as they are 100% EOU and certain export performance of appellants. Further, we also find that there is no discussion or finding on the appellants claim regarding substantial exports carried out by them during the impugned period. Considering the above position, we find it will be legal and proper to set aside the impugned order and to remand the matter to the Original Authority to examine and give his clear findings on the above issues. - Matter remanded back.
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