2017 (3) TMI 721

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....ishnan, Advocate for the Appellant (s) Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department (s) Per Mr. Anil G. Shakkarwar: The above stated two appeals are directed against common impugned Order-in-Appeal No.86 & 87/CE/ALLD/2015 dated 12.08.2015. Therefore, they are taken together for decision. 2. Brief facts of the case are that the appellants are 100% export Oriented Unit engaged ....

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....aid notification was admissible to goods manufactured by 100% ECU in view of the provisions of proviso to Sub-Section (1) of Section 5A of Central Excise Act, 1944 which has provided that exemption provide through a notification issued in exercise of powers confirmed under said Section 5A is not applicable to goods manufactured in an 100% EOU unless there is specific mention in the notification th....

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.... was confirmed and equal penalty was imposed, Show-cause-notice dated 22.04.2013 was adjudicated through Order-in-Original No. 11/2013 dated 06.08.2013 wherein, the demand was confirmed and equal penalty was imposed. Aggrieved, by the said Orders-in-Original, appellants preferred appeals before Commissioner(Appeals). The learned Commissioner (Appeals) decided the above stated two appeals through i....

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....s held that under similar circumstances, benefit of Notification No. 30/2004 was admissible to the appellants therein. He has argued that the facts of the present case are similar to the facts of the case decided by Circuit Bench at Allahabad in the case of Commissioner of Central Excise, Lucknow Vs. Srivatsa International Ltd. reported at 2015(326) ELT 699 (Tri.-Alld.). He has further submitted t....