2018 (7) TMI 978

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....(s): Shri L. Patra, Asst. Commr, AR ORDER Per : Mr. Ramesh Nair The brief facts of the case are that the appellant is a 100% EOU and cleared by-products, namely, spent salt and spent solvent at concessional rate of Central Excise Duty by availing the benefit of Notification No. 23/2003-CE dated 31.03.2003. The case of the department is that the appellant did not obtain any permission from....

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....do Pharma Ltd. (2011) 269 ELT A147 (SC) (iii) CCE, Hyderabad-I vs. Aurobindo Pharma Ltd (2010) 259 ELT 673 (AP) (iv) CCE, Hyderabad vs. Aurobindo Pharma Ltd (2010) 249 ELT 415 (Tri.-Bang) (v) CCE, Hyderabad vs. Aurobindo Pharma Ltd (2006) 200 ELT 236 (Tri.-Bang.) (vi) CCE, Hyderabad vs. Lee Pharma Pvt. Ltd (2010) 252 ELT 557 (Tri.-Bang) (vii) CCE, Hyderabad vs. Everest Organics Ltd.....

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....ould not be given any relief. He further submits that even if the said para is applicable but it provides intimation to the department which they failed to give any intimation. He also submits that the appellant before the lower authorities did not submit any proof that they are holding that two star export house status, therefore, the claim is of no help to the appellant. 4. On careful conside....