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TMI Blog2022 (3) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in manufacture of electric conductors and stranded wires of copper. Earlier, it was operating as a 100% Export Oriented Unit [EOU] under the Foreign Trade Policy [FTP]. Thereafter, it decided to debond and convert into a domestic unit and sent letters dated 11.10.2010 and 28.10.2010 to the jurisdictional Assistant Commissioner of Central Excise seeking permission to debond. These permissions were granted by the Assistant Commissioner of Central Excise by his letters dated 25.10.2010 and 22.11.2010. Thereafter, a letter dated 13.01.2011 was issued by the Assistant Commissioner of Central Excise, Alwar to the Development Commissioner, Noida Special Economic Zone, indicating thereon as follows :- "As desired, it is certified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the Original Authority as follows :- "7. After hearing both the sides, and on perusal of the record, it appears that the appellant has claimed that the maximum quantity or value of the raw material has not been mentioned in the permission letter. From enquiry, it appears it is not clear as to how much raw material was utilized for the export of goods and how much remained with the appellant. Further, it is also not clear as to for how much amount permission was granted by the appropriate authority for disposal of surplus raw material and whether duty was paid at the time of clearance of such raw material as claimed by appellant. During the course of the arguments, both the parties have agreed that it is not mentioned in the enqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout paying duty there must be evidence that : (a) that goods were cleared in excess ; and (b) no duty was paid on such clearances. 6. There is no evidence either in the audit report or in the show cause notice, which was issued on the basis of the audit report with respect to either of the above. The relevant paragraphs of the show cause notice are paragraphs 7 and 8 which read as follows :- "7. Whereas, during the course of audit, it was observed that the assessee started their commercial production on 22.01.2008 and exited out from the EOU scheme and was finally debonded in January, 2011. Further it was noticed in audit that the assessee had obtained approval from customs authorities for clearance of unutilized surplus imported an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relied upon documents of the show cause notice are as follows :- "(i) Copy of SOF in respect of performance Audit on 100% EOU. (ii) Copy of letter dated 17.06.2014 issued by the Superintendent, Central Excise Range II, Division II Bhiwadi to the assessee (already available with the assessee) (iii) Copy of letter dated 20.06.2014 of M/s KEI Industries Ltd. Bhiwadi (already available with the assessee)." None of documents give any indication as to how the demand was arrived at. 7. It is for this reason that the matter was remanded by this Tribunal in the first round of litigation. The impugned order passed by the Commissioner faithfully reproduces observations and directions of this Tribunal in paragraph 37 of the impugned order. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the OIO dated 14.10.2016. Apparently, no detailed separate chart was enclosed with the SCN issued to the assessee. However, the value of excess cleared unutilized/surplus raw material was given in the SCN dated 04.11.2015 on which the duty was arrived at the applicable rates during the relevant period. If you are not satisfied with this reply, you can file an appeal to Shri Ved Prakash Singh, First Appellate Authority, the Additional Commissioner, Central Goods & Service Tax Commissionerate, Alwar, A-Block, Surya Nagar, Alwar - 301 001." 8. The above clarification makes it abundantly clear that the Department has no idea as to on what basis the demand has been raised and has no documents to support the demand at all. The show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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