TMI Blog2011 (7) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to DTA if they were manufactured out of duty paid inputs before they attained the 100% EOU status - In fact the authorized representative submitted that these goods were manufactured out of duty paid inputs before the unit attained 100% EOU status - Since the Range Officer s report was also not made available to the respondent and they did not get an opportunity to produce supporting eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable in respect of their clearances in DTA. Proceedings were initiated taking a view that duty should have been paid as applicable to 100% EOU i.e. 50% of customs duty applicable which culminated in confirmation of duty demand of Rs.55,176/- and a penalty equal to the duty and interest thereon. Further, redemption fine was also imposed amounting to Rs.15,000/-. Appeal filed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Based on this report of the Jurisdictional Range Officer which said that there was no correlation between the duty paid input and the finished goods cleared by the respondent, duty demand had been confirmed. He submits that in view of the above, the observation of the Commissioner that there was no dispute is not based on facts. The demand for differential duty was only on the ground that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of duty paid inputs before they attained the 100% EOU status. The grievance is only that while the original adjudicating authority had got a verification report from the Range Officer and after confirming that no correlation between duty paid on inputs and duty paid was possible, confirmed the demand for differential duty whereas the learned Commissioner (Appeals) presumed that there was no di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port, even though appeal is required to be allowed in view of the error in fact finding by the learned Commissioner (Appeals), the same has to be remanded to the original adjudicating authority so that the respondents get an opportunity to present their case and also contest the Range Officer s report by producing evidences. Accordingly, the impugned order is set aside and the matter is remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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