9911796707
TMI Blog2017 (9) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... duty has been confirmed against the appellant towards the duty which was foregone when the appellant imported capital goods under Notification No. 31/81-Cus being a 100% EOU. Appellant had sought an exemption for being a 100% EOU on imported capital goods in the year 1988; that the said machinery/capital goods were installed in appellants factory and manufacture goods and cleared for export till 1992 and due to problems arising out of competition sought for demanding of their EOU, the Adjudicating Authority after following due process of law, confirmed the demands on the ground that there was provisional assessment order confirmed by the lower authorities and there was no compliance of export obligation; while it is the case of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is applicable for clearance of goods from EOU. 5. Ld. Departmental Representative reiterates the findings of lower authorities. 6. On careful consideration of submissions made by both sides, we find that the appellant was issued a show cause notice on 07.09.1990 where it was alleged with the appellant has not complied with the export obligation which was committed by them when they imported capital goods for manufacturing of goods and export them. We find that the appellant has been taking various legal recourse to delay the legitimate demands, which has been raised in the show cause notice and as never appeared before the lower authorities despite the matter has been remanded back at least two times by the Tribunal. It is on record that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties leviable as per Customs Act, 1962 and also subject to deposit of penalty of 10% of the CIF value of imported capital goods towards non-fulfillment of export obligation etc. Accordingly, the Assistant Commissioner, Ananthapur, demanded/confirmed the duty of Rs. 2,80,95,659/- dated 28.05.1999. The party went in appeal before Commissioner (Appeals), Hyderabad, who confirmed the method of working out the duty liability by the Assistant Commissioner, Ananthapur vide Order-in-Appeal No. 18/93 (H) dated 23.07.1993. The appellants being aggrieved with the said order filed a writ petition in the A.P. High Court and also preferred an appeal with the CEGAT, challenging the demand raised on account of de-bonding of the unit. The Ho ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not done. Therefore this issue cannot be opened at this stage. They have gone in appeal before the tribunal against the order in appeal No. 24/2000 (H-II) Cus dated 24.04.2000 on the ground of non observance of principles of natural justice. The Hon ble Tribunal has set aside the order in appeal No. 24/2000 dated 24.04.2000 and remanded the matter for de novo consideration after hearing the appellants. Opportunities of personal hearing were repeatedly given to the appellants by this office. The appellants have not cooperated with the appellate authority. They have not turned up for personal hearing. Nor they have submitted their written submissions in the matter. Thus, it appears that they have nothing to say further in the matter. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no room for entertaining such requests/contentions at this stage. The appellants have taken contradictory stands in the matter. Having opted deliberately for de-bonding of the unit, in the year 1992 itself, there is no merit in the above plea that the statutory period of bonding is available up to 05.04.1998. I therefore dismiss the said plea of the appellants. In view of the above discussions of the matter which covers all the aspects of the matter, the appeal filed by the appellants is dismissed. The impugned order dated 28.05.1999 is upheld. The above said findings are very correct in the facts and circumstances of this case, we do not find any wrong findings. 8. As regards relied upon the case laws, we find the facts of this those ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
