2015 (10) TMI 1675

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....he Petitioner : Shri M.P. Baxi, Advocate For the respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the assessee is engaged in the manufacture of 'Active Pharmaceuticals Ingredients' (API), which is semi-finished product, supplied to their Aurangabad unit for manufacture of Formulation and export the goods. ....

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....assessee and the department both filed appeals against the impugned orders. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the learned Advocate on behalf of the assessees is that the Commissioner (Appeals) erroneously directed to follow the Rule 21 of the Central Excise Rules, 2002 for remission of duty, as both the units are 100% EOU and Rule 2....