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2017 (9) TMI 1978 - AT - Customs100% EOU - non/short payment of Customs duty - appellant exported less quantity and for the remaining quantity the appellant has applied for the N/N. 52/2003-Cus dated 31.03.2003 read with Foreign Trade Policy 2009 to 2014 (FTP), to dispose of the raw material in DTA (Domestic Tariff Area) with approval of the Customs authorities - It is the allegation of the Department that on the quantity of the raw material which was cleared in the DTA, the assessee has not paid applicable customs / central excise duties - HELD THAT:- It appears that the appellant has claimed that the maximum quantity or value of the raw material has not been mentioned in the permission letter. From enquiry, it appears it is not clear as to how much raw material was utilized for the export of goods and how much remained with the appellant. Further, it is also not clear as to for how much amount permission was granted by the appropriate authority for disposal of surplus raw material and whether duty was paid at the time of clearance of such raw material as claimed by appellant. During the course of the arguments, both the parties have agreed that it is not mentioned in the enquiry how much additional raw material, upon the permission, was sold by the appellant. When it is so, then the fresh adjudication is required by the adjudicating authority - matter remanded back to the adjudicating authority to decide the issue denovo and by providing reasonable opportunity to the appellant - appeal allowed by way of remand.
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