2015 (1) TMI 214

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....mar, JCDR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. We have heard learned JCDR Shri Pramod Kumar. Nobody appeared for the respondent. 2. Brief facts of the case are that the Appellants are a 100% EOU and engaged in the manufacture of Terry Towel falling under Chapter He....

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....U. Aggrieved with this impugned order the Appellants filed appeal before Commissioner (Appeals). 3. Commissioner (Appeals) allowed the same by observing as under : "5. I have carefully gone through the case records as well as submission made in appeal memorandum and further submissions made by the appellants at the time of personal hearing. The issue is to be decided whether the Ap....

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....and not the tariff rate - Section 3(1) of Central Excise Act, 1944 Circular No. 305/113/94-FTT, dated 19-2-98" and in the case of CCE, Jaipur v. Maiden Trading Co. Pvt. Ltd. [2001 (132) E.L.T.-431 (Tri.-Del.)] wherein it has been heid that "Clearances to Domestic Tariff Area (DTA) to be taken as produced in India - Benefit of exemption under Notification No. 5/98-C.E., dated 2-6-1998 and 5/99-C.E.....

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....ication, no exemption therein shall apply to excisable goods which are produced or manufactured by a 100% EOU." 5. As is seen from the reproduced portion of Commissioner (Appeals) order that he has relied upon the Board Circular as also the decisions of the Tribunal. Revenue in their memo of appeal have nowhere contended that the said decisions are not applicable to the facts of the presen....