2015 (11) TMI 830

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.... Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R Periasami This appeal is against the Commissioner (Appeals) order dated 27.5.2005. 2. The brief facts of the case are that the appellant was registered with EOU Development Commissioner. They availed credit on the capital goods. Subsequently, the appellant opted for debonding of the same unit. Before debonding, the appellant has ....

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....evelopment Commissioner. The Development Commissioner approved the debonding w.e.f. 31.3.2001 whereas the adjudicating authority took the relevant date from 14.8.2001 and demanded the interest. He further submits that when there was no the demand, question of interest does not arise. The relevant date for the demand should be taken as 31.3.2001 as approved by the Development Commissioner. 4.On ....

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....tly, the Development Commissioner clarified that appellants have been permitted to operate as DTA unit on 31.3.2001 instead of 1.4.2001 as they have completed Central Excise formalities on 30.3.2001 itself. In view of the Development Commissioner's letter allowing for debonding of EOU, the DTA unit of the appellants have reversed the credit on 30.3.2001 itself and the Development Commissioner ....