TMI Blog2013 (1) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... m of EODCs because the customs authorities did not make the necessary entries in the DEEC book citing technical reasons. It is not the case of the department that the assessee was fraudulently claiming DEEC benefit exchange.Therefore to re-quantify the demand of duty licence wise proportionate to shortfall of exports remand back to Commissioner. - Customs Appeal No.C/601 & 602/2008 - FINAL ORDER NOS.428 & 429/2012 - Dated:- 25-6-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: T. Jagpathi Rao, Adv. Respondent Rep by: Ganesh Havannur, Additional Commissioner (AR). Per: P G Chacko: M/s Aluminium Industries Limited (hereinafter referred to as assessee) had manufactured various items of machinery and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner and the latter was directed to decide the case by observing the principles of natural justice. The Commissioner's order presently under challenge has been passed in the remanded proceedings. The learned Commissioner has appropriated the aforesaid amount of Rs.5/- lakhs and demanded the balance amount of duty of Rs.44,81,485/- from the assessee and has imposed on them a penalty of Rs.10/- lakhs. He has also imposed a separate penalty of Rs.10/- lakhs on the Senior Manger of the assessee. Both the penalties are under Section 112(a) of the Customs Act. The first appeal is by the assessee and the second by the Senior Manager. 2. The learned counsel for the appellants submitted that they had discharged a major part of their e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore prayed for sustaining the Commissioner's order. 4. After giving careful consideration to the submissions, we are of the view that complete justice was not rendered to the assessee by the adjudicating authority in this case. In the remand order dated 27.3.2007, passed by this Bench, it was clearly observed thus: "The exports were done under the advance licence scheme and they have produced enormous evidence to show that the export obligations were completed and the department has got powers to consider the exports made under the advance licence scheme''. On this basis, this Bench, for the ends of justice, remanded the case, enabling the party to produce all the documents and citations before the Commissioner and directing the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate copies of the relevant shipping bills must be available in the department. The only reason stated for demand of from the assessee is absence of proof of discharge of export obligation. We have already noted the circumstances in which the assessee could not produce EODCs. In these facts and circumstances, we are not inclined to order one more remand. At this length of time, the appropriate authority in the department should, in a fair play, give the assessee what is due to them on the basis of the available documents. 6. In the above view of the matter, we direct the learned Commissioner to re-quantify the demand of duty licence wise proportionate to shortfall of exports. The duty so re-quantified should be paid with interest by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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