2018 (8) TMI 2044

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....Vimal Punmiya For the Respondent: Ms. Usha Gaikwad ORDER Bijay Kumar, J. As the issue involved in these appeals is common, hence these are taken up together for disposal by this common order. 2. The issue in these appeals is that the appellants are a 100% EOU and were operating under the Foreign Trade Policy of the Government of India. After fulfilling the export obligations, they h....

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....ns of Section 3 (1) of the Central Excise Act. 5. On the other hand, ld. AR has substantiated the impugned order on the grounds contained in the impugned order. 6. After having considered the rival contentions and on perusal of the appeal records carefully, we find that in the present case, the issue is regarding the payment of duty on the goods in question, which have been exported prior to....