2016 (6) TMI 1314

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.... of the present case are that the appellants are engaged in the manufacture and clearance of Anodized Aluminum Doors, Windows and Curtain walling and Aluminium Glazed Panels falling under Chapter Subheading 76101000 and 70060000 of Central Excise Tariff Act 1985 for export as well as for home consumption. They also cleared their product to M/s. Wipro Ltd. being SEZ Developers without payment of duty against LUT furnished by the appellant. During the course of verification of the record of the appellant it was noticed that during the period from October 2008 to December 2008 the appellant had cleared their final product to the SEZ Developers without payment of duty and they have also availed credit on the inputs used in the manufacture of fi....

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....iance on the following decisions: a) M/s. Sujana Metal Products Ltd. Vs. Commissioner of C.Ex., Hyderabad 2011 (273) ELT 112 (Tri.-Bang.) b) M/s. Siemens Ltd. Vs. Commissioner of C.Ex., Navi Mumbai 2015 (321) E.L.T. 493 (Tri.-Mumbai) c) Commr. of C.Ex. & S.T., Bangalore Vs. M/s. Fosroc Chemicals (India) Pvt. Ltd. 2015 (318) E.L.T. 240 (Kar.) d) Commissioner Vs. M/s. Ultra Tech Cement Ltd. 2015 (317) E.L.T. A200 e) M/s. Ultra Tech Cement Ltd. Vs. Commissioner of Central Excise, Nagpur 2015 (315) E.L.T. 238 (Tri.-Mumbai) f) S.P. Fabricators Pvt. Ltd. Vs. Commissioner of Customs, Chennai-II 2015-TIOL-474-CESTAT-MAD 3.1. Learned counsel also submitted that in the appellants own case this....