2025 (5) TMI 2095

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....eyan, Advocate for the Appellant Shri M. Selvakumar, Authorised Representative for the Respondent ORDER It is the case of the appellant that they are engaged in the manufacture of internal combustion, engine pump, filter, injectors, etc. falling under chapter 85 of the Central Excise Tariff Act, 1985. They were functioning as an Export Oriented Unit ['EOU' for short]; they appear ....

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....r the said credit under Rule 14 of CCR, 2004 read with Section 11A(1) of CEA, 1944 along with appropriate interest and penalty. From the record, it appears that the appellant filed its reply justifying the carrying forward of the accumulated credit but not satisfied with the explanation, the Original Authority vide Order-in-Original No. 01/2016 dated 20.01.2016 confirmed the demands as proposed in....

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....ble in law"? 4. From the orders/judgement referred to during the course of arguments, we find that for an apparently earlier period, the Hon'ble Madras High Court in the appellant's own case had held that the order of the Tribunal insofar as denying the benefit of accumulated credit being carried forward to be utilised by the DTA is concerned was incorrect and accordingly, vide its judg....

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....ing held by the appellant. We also do not have materials on record as to the number of EOUs held by the Appellant. This factual clarification which is not forth-coming from the record. 6. In view of the above, we are of the view that the above requires clarity as regards the factual matrix is concerned since the case and the issue has not been analysed from this perspective, apparently because ....