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TMI Blog2019 (6) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 23.10.2012 passed by the learned Commissioner (Appeals), Central Excise & Service Tax, Mumbai. 2. Brief facts of the case are that the appellant is an EOU unit, engaged in manufacture of plastic disposable items, falling under Chapter sub-heading No. 3923.90 of the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct cover under the said LOP, which was in principle approved by the Development Commissioner vide letter dated 18.02.2005 for withdrawal from EOU Scheme. Subsequently, the appellant vide letter dated 24.03.2005 had approached the Development Commissioner, SEEPZ, for transfer of capital goods to the SEZ unit of M/s Indo Koya Import and Export Company located at Kandla Special Economic Zone. Necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty forgone proportionate to the ratio of unachieved NFE is required to be paid along with interest and penalty. 3. Heard both sides and perused the records. 4. In this case, the appellant had imported the capital goods without payment of duty under bond as per notification dated 31.03.2003. Paragraph 4 in the said notification provides that removal of the capital goods from the place of inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by these units. The procedure of exit of a manufacturing unit from the EOU Scheme is contained in para 6.18 in the FTP. 5. It is not the case of Revenue that the appellant had not complied with the above provisions laid down in the FTP and the HBP. Since, the capital goods were supplied by the appellant to the SEZ unit, duly approved by the Development Commissioner; the requirements of the E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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