TMI Blog2019 (11) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Commissioner (Appeals) that calculation of duty payable on the indigenous capital goods for conversion of 100% EOU to EPCG scheme was done on self assessment basis are contrary to the fact of the case. We, therefore, hold that impugned order is not sustainable and we set aside the same and remand the matter to learned Commissioner (Appeals) to decide the matter afresh by taking into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere manufacturing cotton yarn. The appellants applied for debonding of their unit and converting the same from 100% EOU to EPCG scheme with jurisdictional Development Commissioner. Accordingly, appellants were issued with EPCG license on 26.10.2007. On 12.12.2007 jurisdictional Central Excise, Deputy Commissioner directed jurisdictional Range Superintendent to collect ₹ 37,95,250/- on debond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect amount of duty and differential duty demanded by department on 30 July, 2009 was unwarranted. The said claim of the appellant was rejected by the Original Adjudicating Authority through Order-in-Original dated 24.02.2011. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) upheld the said Order-in-Original dated 24.02.2011. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf assessing their liability, erred and assessed the liability @ 5%, as in the case of indigenously procured capital goods‟ since as per the provisions laid down in CBEC Customs Manual for EPCG Scheme there is no provision for procurement of indigenous capital goods at concessional rate of duty @ 5% the duty paid by the appellant @ 5% on indigenous capital goods for the purpose of de-bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner (Appeals) that calculation of duty payable on the indigenous capital goods for conversion of 100% EOU to EPCG scheme was done on self assessment basis are contrary to the fact of the case. We, therefore, hold that impugned order is not sustainable and we set aside the same and remand the matter to learned Commissioner (Appeals) to decide the matter afresh by taking into conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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