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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 ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.22/2003-CE, wherein exemption is available to 100% EOU, subject to the condition that impugned goods are used by the nit for the purpose specified therein, that is in connection with production and export of goods. Further, it is observed in the SCN that the user-industry could have transferred the impugned goods to another EOU for use within the unit after giving intimation to the proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Rs. 7,40,377/- was demanded with interest and equal amount of penalty was imposed on the respondent-assessee, Gangeshwar Spinning Mills. A penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances that the capital goods 4 in question had been installed in the adjoining premises of another EOU owned by the same assessee and admittedly the power through the said equipment being receive & by the respondent-assessee fulfils the condition of user and/or the purpose of notification being manufacture of goods and export thereof being fulfilled. It is only for the minor erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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