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TMI Blog2011 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of cotton fabrics and opted to go out of the 100% EOU scheme and accordingly de-bonded w.e.f. 20.5.07. They applied for exiting from 100% EOU scheme on 2.5.97 according to the learned Counsel for the respondents. This is second round of litigation. In the first round of litigation, the matter had reached the Tribunal and the issue relating to duty demand of Rs.7,56,522/- only was rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that the yarn was duty paid. Consequent to this direction, the impugned order has been passed whereby duty demand of Rs.94,242/- was confirmed as accepted by respondent and balance duty demand was set aside on the ground that the respondent had produced evidences that the cotton yarn received by them was duty paid. Revenue is in appeal against this decision. 2. Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has not examined the issue and has not conducted further enquiries, is not correct. In Para 16 of the impugned order, the Commissioner has examined this issue and he has stated that he has seen the photo-copies of the invoices and copies of D-3 declaration which supports the report of the Range Supdtt. that the cotton yarn obtained and in dispute was actually duty paid. Further, he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion. I find that the Revenue has not been able to make out any case to show that the Commissioner s order is not sustainable. Only other ground taken is that the party had not made the demand for inspection of the register at the time of original adjudication or before CESTAT in the first round of litigation. I find that this observation has to be rejected since what is required to be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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