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2018 (4) TMI 942
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....rajan, AC (AR) For the Appellant Ms. Minchu Mariam Punnoose, Advocate For the Respondent Per Bench The issue involved in the above appeal is whether the exemption under Notification 67/95 CE dated 16.3.95 is applicable to the clinker manufactured by the appellants and captively consumed in the manufacture of cement that was removed without payment of duty to the units situated in SEZ. ....
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....side the same. Hence the revenue is now before the Tribunal. 3. On behalf of revenue, the Ld. AR Shri S. Govindarajan reiterated the grounds of appeal. On behalf of respondent, the Ld. counsel Ms. Minchu Mariam Punnoose submitted that the issue stands covered in favour of the respondent vide decision of the Tribunal in Final Order 40322/2017 dt.15.2.2017. 4. Heard both sides. 5. The above....