2016 (6) TMI 991

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....TECHNICAL MEMBER For the Appellant : Shri K.S. Jain, Cons. For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER PER B. RAVICHANDRAN: The appeal is against order dated 25.06.2015 of Commissioner of Central Excise (Appeals), Chennai. The brief facts of the case are that the appellant is engaged in the manufacture of diesel generator sets. They are registered as EOU. During th....

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....red these two appeals. Since the appeals are arising out of a common appellate order, both are taken up together for disposal. Shri K.S. Jain appearing for the appellant-Company submitted that the clearances to DTA were in terms of proper permissions granted by the jurisdictional Development Commissioner in two different communications. The validity of such DTA sale was also stipulated in the said....

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....ssional rate of duty will be governed by the Central Excise notification as above. 3. Heard both sides and perused the appeal records. 4. The point for decision is with respect to appellants eligibility for concessional rate of duty for DTA clearances made during 2011-12 in terms of FTP and notification as above. A perusal of the record and also based on the response to the specific query a....

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....ate of duty applicable, which the tax authorities have to determine in terms of the applicable notification. In the present appeal, we find that while the impugned order narrates the permission given by the Development Commissioner and the terms of notification, we find year-wise break-up of FOB value and DTA clearances has not been specifically recorded and a clear finding about the eligibility o....