2018 (7) TMI 1542

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....ant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The present appeal has been filed against Order-in- Appeal dt. 29.04.2010 passed by the Commissioner of Central Excise (Appeals) Nashik. Brief facts of the case are that the Appellant is an 100% EOU Unit engaged in manufacture of Panel meters, multimeters, transducers etc. They had imported Mavowatt meters availing exemption und....

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....) of the Act. The Appellant thereafter approached the Commissioner (Appeals) contending that the goods were tested, calibarated in their factory and were cleared thereafter which means that process was undertaken in respect of such goods. The process of clearance of goods after testing, calibaration amounts to manufacture in terms of Para 9.37 of the Foreign trade Policy and hence the demand is no....

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....n of penalty. He thus held that the Appellants had removed the goods as such and there is no merit in their appeal. He rejected the appeal filed by the Appellants. Hence the present appeal by the Appellant. 2. Shri T. Viswanathan, ld. Counsel appearing for the Appellant submits that the goods had undergone the process of testing and caliberation and hence the said activity has to be considered ....

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....He found that the adjudicating has also relied upon the records of input maintained by the Appellant who found that the inputs were accounted for in numerical codes in their system called Kardex system of keeping accounts. The access of their computer data revealed that some of the imported items have been recorded under 'group code 87' and the same have not been issued to shop floor for productio....