2016 (10) TMI 1087

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....Jain, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being taken up by a common order as the issue involved in all of them is identical. 2. The appellant is a unit located in SEZ and have cleared their final product to their own depot located in DTA, on stock transfer basis. The said clearances were vide bill of entry filed by them. As per th....

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....peals), who rejected the appeals on the simple ground that bills of entries are not appealable and also directed the lower authorities to pass speaking orders, on the assessee approaching him. 4. The ld. Advocate appearing for the appellant submits that though they have approached the adjudicating authority for passing of speaking orders, but the same did not stand pass till date. In any cas....

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....bsp;   Micro Inks v. CCE & ST, Daman - 2014 (303) E.L.T. 99 (Tri.-Ahmd.) 5. Further he submits that though the Tribunal's decisions are in the context of 100% EOU but the same would also equally apply to SEZ Units. 6. Ld. DR Sh. Amresh Jain appearing for the Revenue submits that inasmuch as the issue has not been decided on merits by Commissioner (Appeals), the matter may be ....