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TMI Blog2017 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - appeal dismissed - decided against Revenue. - E/3795/2010-EX[SM] - A/71161/2016-SM[BR] - Dated:- 29-11-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri D.K. Deb, Asstt. Commr. (A. R.) for the Department (s) None for the Respondent (s) Per Mr. Anil Choudhary The present appeal is filed by the Revenue against Order-in-Appeal Nos.256-257-CE/MRT-11/2010 dated 20.08.2010. 2. The issue in this appeal by Revenue is, whether the Commissioner (Appeals) have rightly allowed the benefit to the respondent-assessee under Notification No. 22/2003-CE under the facts, he had procured duty free items like Bus Bar Trunking Flexible End Copper Termination, Panel/ Board Plan 3, Main LT Panel etc. during August, 2004 to Septemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were installed in the premises of Gajraula for convenience instead of in the premises of Gangeshwar, as such equipment for transmission of power had to be installed near the captive power plant, which was installed in the premises of Gajraula. It was also clarified that both the EOU units are located side-by-side having common boundary wall/ owned by the same company. It was further stated that they had obtained legal advice, wherein it was advised that EOU could share equipments with other units of the same owner in view of Notification No. 50/2005-CUS. The SCN was adjudicated on contest and the duty on capital goods, amounting to ₹ 7,40,377/- was demanded with interest and equal amount of penalty was imposed on the respondent-asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not appeared in spite of notice. Accordingly, as the issue lies -in narrow compass the appeal is decided with the assistance of Ld. A.R. for Revenue and after going through the records. 6. Having considered the rival contentions, I find that there have been substantial compliance of the conditions of Notification No. 22/2003 - CE, which required that duty-free capital goods acquired by the 100% EOU should be utilised by it for manufacture of goods, which are finally exported. Accordingly, there is no error found in the Order-in-Appeal passed by Ld. Commissioner (Appeals), hence the appeal filed by Revenue is dismissed. The respondent-assessee will be entitled to consequential benefits if any in accordance with law. (Dictated Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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