2017 (10) TMI 70

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....(Judicial) And Shri B. Ravichandran, Member(Technical) Shri A.K. Das, Advocate for the Appellant-Assessee Shri S. Mukhopadhyay, Supdt.(AR) for the Revenue ORDER Per: Shri B. Ravichandran The Revenue is in appeal against order dated 21.03.2011 of Commissioner of Central Excise(Appeal-I), Kolkata. In the said order, the Commissioner of Central Excise(Appeal-I) considered the eligibili....

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....th the appeal filed by the Revenue, which involve the later period. 4. On examining the case records, we find that both the cases can be taken up together as the issue is identical in respect of the same appellant-assessee. Accordingly after waiving the requirement of pre-deposit we take up the appeal by the assessee also. 5. We have heard both sides and perused the appeal records. 6. The....

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....to goods manufactured in India. The objection of the Revenue is that the said Notification issued under section 5A of the Act did not specifically indicate that the same is available to goods produced or manufactured in 100% EOU. In the absence of such stipulation the rate of duty applicable should be determined without extending the benefit of Notification No.6/2006-CE. In this connection we note....

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.... of goods into India. 7. We also note that this matter has been clarified by the Director General of Export Promotion (CBEC). It was noted in the letter dated 02.04.2008 that there is no bar under provision of section 5A of the Act for considering the Excise exemption while calculating the additional customs duty component payable by an EOU on DTA clearances. The unit would be liable to pay dut....