TMI Blog2006 (1) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... carpets under the 100% EOU Scheme. They were granted advanced DTA permission on 15-6-1998 for a quantity of 40,000 sq metre for a value not exceeding Rs. 113.6 lakhs which shall be adjusted against the DTA entitlements to be earned in the subsequent years within the total period of 5 years as specified in the letter of permission (LOP). The respondents sought for pre-mature de bonding of the EOU into EPCG Scheme. The conversion to EPCG scheme by de bonding was permitted by the Development Commissioner on 7-6-2002. Therefore, the respondents paid duties on raw material as well as capital goods under Notification 49/2000-Cus by paying 5% basic customs duty in accordance with EPCG licence dated 26-2-2002. They had cleared a quantity of 6,764.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeal) allowing the assessee s appeal with consequential relief is not correct in law in view of the clarification given by the Development Commissioner in his letter dated 20-9-2002. 3. Shri K.S. Reddy learned SDR appeared for the Revenue and none appeared for the respondents. 4. We have gone through the records of the case carefully. The Commissioner (Appeals) in her findings has stated that the so-called clarification of the Development Commissioner dated 20th September 2002 relied on by the adjudicating authority was never supplied to the respondent along with the show cause notice to enable the respondent to counter the same. Further she has commented that the above mentioned letter was not available in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th September 2002 along with the grounds of appeal. In the said letter, addressed to the Dy Commissioner of Central Excise there is a direction to collect the full duties on the advance DTA sales of Persian carpets as per the Central Excise Law. In the light of this letter, we are not in a position to uphold the Order-in-Appeal. In the interest of justice, we remand the matter to the Commissioner (Appeals) for de novo decision in the light of the letter dated 20th September 2002. A copy of the above letter should be given to the respondents so that they can effectively defend their case. All issues which arise from the show cause notice are kept open. Revenue s appeal is allowed in the above terms. (Pronounced in open Court on 20-1-2006) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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