2018 (10) TMI 1464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MBER Mr. Raghavendra, Advocate For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: S.S GARG These two appeals have been filed by the appellant directed against the common impugned order dated 18.1.2018 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original. Since there is a common impugned order involving identic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the appellants. After following the due process, the original authority confirmed the demand. Aggrieved by the said order, the appellants have filed these two appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e procedures in respect of 100% EOU. The capital goods imported in 100% EOUs are meant for production of goods, which are ultimately to be exported. All the 100% EOUs have got warehousing license and their validity period is periodically extended. In the Circular of 2005, it is stated that even if the manufacturer or the importer has not applied for extension of warehousing period in respect of th....