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2018 (1) TMI 1474

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..... Shri S.K. Bansal, AR, for the Department. ORDER The present appeals are filed against the order-in-originals, dated 29-4-2014 and 21-5-2014. 2. Brief facts of the case are that the appellant is an 100% EOU unit engaged in the manufacture of woven terry towel. The Ministry of Industry under the EOU has allowed 100% EOU export during the period of 1997-2002. The appellant has exported the to .....

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..... Ld. Advocate for the assessee who submitted that the appellant has complied the export obligation during the extended period. The Development Commissioner, Noida in his order dated 23-7-2007 has clearly mentioned that the appellant is a permanent NFEP. It is the submission of the Ld. Counsel that the department has not raised any objection on the said order. So, the demand for issuing the show ca .....

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..... ntravened by the departmental authority. Hence, in this regard the finding in the impugned order appears reasonable. 7. So, the appeal filed by the Department has no merit and the same is dismissed. 8. Regarding the duty and penalty, it appears that appellant has not deposited the duty and penalty. They have not contested the amount of duty which was paid on the raw material. Hence, in .....

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