2018 (4) TMI 1013

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....ants Shri K. Veerabhadra Reddy, JC (AR) for the Respondent Per Bench Both the appeals involving the same disputed issue have taken up together for common disposal. 2. The appellants are engaged in the manufacture of Tea and Tea wastes, which they cleared to 100% EOU. The appellants cleared these wastes under Notification No. 22/2003-CE dated 31.03.2003, claiming exemption of BED, AED (GSI) and....

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....been allowed on the ground of limitation.The Ld. Advocate submitted that the facts of that decision are pari material in the present appeals, since in these cases also appellants had cleared the goods to EOU with full knowledge of the department and they have intimated the facts of such clearances also. She also relies upon the ratio of the case law laid down by the Hon'ble Supreme Court in the ca....