2018 (5) TMI 1193

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....dent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 11/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2.  Briefly the facts of the present case are that the appellant is engaged in the manufacture of components of moulds and connectors falling under Chapter 84 / 85 of CETAT, 1985 ....

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....rial were initially imported by availing the concessional duty as per Notification No.25/99, the appellant paid the differential duty availed on account of this Notification. The appellant also paid duty on goods sold to M/s. Liard by debiting the CENVAT account. The subsequent sales to M/s. Liard being on payment of duty, the appellant had claimed rebate of the duty paid as the supplies to SEZ is....

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....he Commissioner(Appeals). He further submitted that the demand as per OIO is only of Rs. 8,15,184/- whereas he has made the payment of Rs. 9,23,454/- 5.  On the other hand the learned AR defended the impugned order and submitted that the Commissioner(Appeals) has considered all the submissions of the appellant and has passed the reasoned order by observing that the appellant has taken the cr....