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2018 (5) TMI 862
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....Order per: Mr. M.V. Ravindran] 1. This appeal is filed by Revenue against Order-in-Appeal No. GUNEXCUS- 000-APP-048-17-18, dated 30.06.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding reversal of an amount equivalent to 6% of the value of goods cleared as exempted from the factory premises of the respondent. 4. It is....
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....949/2016, dated 26.09.2016 in this assessee's own case. 5. It is the case of Revenue in this appeal that the final order dated 26.09.2016 would have been challenged before the higher authorities but due to new monetary limit policy of the Govt. of India, it was not done so; that the goods which are cleared i.e. sulphuric acid, were undisputedly cleared without payment of duty and the provisions....
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.... when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional Rate of Duty). Reliance placed on the case of Atlas Automotive Components Pvt. Ltd., [2017(350) E.L.T 42 (Bom)] will also not carry the case of Revenue any further, as I find in the case in hand that identical issue of the supply of sulphuric acid of the very same appellant has been cons....