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2022 (6) TMI 995 - AT - Customs100% EOU - De-bonding - payment of duty on capital goods imported without payment of duty - Wrongful application of rates/period of depreciation - benefit availed under N/N. 13/81-Cus., dated 9-8-1981 - HELD THAT:- It is on record that, vide Order-In-Original dated 28.03.2002 Ld. Lower Adjudicating authority held that deprecation was allowed only upto the date of permission for de-bonding which has been categorically held to be incorrect by the tribunal in its remand order. Clearly, lower authorities are not following the directions given by Tribunal. Therefore, the impugned order is not sustainable in law. As per the Tribunal’s clear observation, the adjudicating authority is bound to allow the depreciation upto the date of payment of duty. As per the submission made by the Appellant that if the depreciation is considered upto the date of payment then duty comes to Nil. There is no rebuttal to this fact. Hence the demand is not sustainable. Appeal allowed - decided in favor of appellant.
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