TMI Blog2018 (3) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner was correct to hold that the proceedings initiated by the show-cause notice needs to be dropped - appeal dismissed - decided against Revenue. - E/Early Hearing/20537/2014 in E/210/2008-DB E/210/2008-DB - Final Order No. A/ 30163 / 2018 - Dated:- 1-2-2018 - Mr. M.V.Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Mr. Deepak Bhagath, A.R. for the Appellant None for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is directed against order-in-original No.32-2007-08-RS dated 19/12/2007. 2. None appeared for the respondent despite notice. Since the case is of 2008, we take up the same for disposal even in the absence of any representation from the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter has been subsequently ratified by BOA, Ministry of Commerce, Govt. of India conveyed vide letter dt. 14.8.06 of Development Commissioner, VSEZ, there is no further issue to be decided as exports themselves have not been challenged per se. Also it is seen from the correspondence that Commissioner of Customs Central Exise, Surat- I Commrt., vide his letter dt.5.9.2001 informed that it was clearly indicated on AR4 that exports have been made under 100% EOU scheme and the letter was merely meant to alert this Commissionerate against a new modus operandi of 100% EOU, located in different parts of country trying to avail double benefit i.e. to account for goods against their export obligation and at the same time get rebate in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 had informed the respondent herein that exports effected prior to 1.4.2000 needs no regularisation; and by letter 8/EOU/495/VSEZ/2006/4887 dated 14.08.2006 regularised the exports made post 1.4.2000 by the respondent from the third parties. On factual matrix, the learned Commissioner was correct to hold that the proceedings initiated by the show-cause notice needs to be dropped. We concur with the same. Revenue has not produced any contrary evidence to hold that the findings of the adjudicating authorities were not sustainable. 6. In view of the foregoing, the impugned order is upheld as correct and legal and does not require any interference. The appeal stands rejected. ( Order pronounced and dictated in open court ) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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