TMI Blog2008 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted, the dollar rate adopted at the time of import is correct - C/305/2008 - 1091/2008 - Dated:- 23-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Laxminarayan Goyal, Consultant, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 1/2008 (H-III) Cus. dated 26-2-2008 passed by the Commissioner of Customs, Excise and Service Tax (Appeals-III), Hyderabad. 2. Shri Laxminarayan Goyal, learned consultant appeared on behalf of the appellants and Mrs. Sudha Koka, learned SDR for the revenue. 3. We heard both sides. 4. The appellant is a 100% EOU who are manufacturers of Acrylic Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her place in India" instead of "allowed to be sold" in proviso to Section 3(1) of the Central Excise Act in amendment carried out in 2001. Therefore, he has justified the calculation of Central Excise duty as the aggregate of the Customs Duty. In our opinion, the Commissioner (A) has justified the levy of duty as aggregate duty of Customs. On this point, we do not agree with the learned consultant. 5.1 In respect of in-process goods, the appellants have argued that there is no authority for demanding duty. As per Para 6.18 of the Foreign Trade Policy 2004-09, an EOU may opt out of the scheme with the approval of the Development Commissioner subject to the payment of Excise Duty. In the policy, only imported and indigenous capital goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we do not want to interfere with the decision of the lower authorities. 5.4 In respect of capital goods and indigenous goods, in the Order-in-Original we have seen that the lower authority have given an elaborate calculation for value but however, it appears that the appellants had not submitted the details of the duty liability but now they are questioning the same. In all fairness and in the interest of justice, we would like the appellants to submit the necessary details available with them with all the evidence, so that the values of indigenous capital goods and imported capital goods can be assessed properly. 5.5 As regards the demand of interest also, the appellants stated that initial warehousing period is three years whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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