2018 (9) TMI 83

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....t ORDER M/s Accutech Engineering Pvt Ltd is in appeal against order-in-appeal no. PUN-EXCUS-001-APP-0268/2017-18 dated 24^th August 2017 of Commissioner of Central Excise & Customs (Appeals), Pune, wherein the recovery of duty of Rs. 5,93,812/-, along with interest thereon, ordered by the original authority for having cleared inputs, as such, to a 100% Export Oriented Unit against CT-3 certi....

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.... invoices for the period from February 2007 to March 2008. 3. Learned Authorised Representative relies on the contents of the impugned order and, more particularly on the decision of Larger Bench of the Tribunal in Lakshmi Automatic Loom Works Ltd [2008 (232) ELT 428 (Tri-LB)] to counter the reliance placed by the appellant on various other decisions including that of the Tribunal in re Matrix ....