2016 (6) TMI 991

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..... specifically recorded and a clear finding about the eligibility of the appellant arrived at. This is necessary as the appellant is claiming that whenever Development Commissioner gives permission for DTA clearance all such clearances will be entitled for concessional rate of duty when they clear the goods within the period stipulated. - Matter remanded back.
SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER For the Appellant : Shri K.S. Jain, Cons. For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER PER B. RAVICHANDRAN: The appeal is against order dated 25.06.2015 of Commissioner of Central Excise (Appeals), Chennai. The brief facts of the case are that the appellant is engaged in the manufacture .....

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..... e further submitted that it should be considered as restriction for entitlement and not for availment of the said concession. 2. The learned Authorised Representative submitted that condition 2 (b) in the annexure to the notification is clear to the effect that the concessional rate of duty will be applicable when the total value of such goods cleared into DTA from the Unit does not exceed 50% of FOB value of the export made during the previous year. As such, he submitted that though the appellant was permitted for DTA clearance by the Development Commissioner, the concessional rate of duty will be governed by the Central Excise notification as above. 3. Heard both sides and perused the appeal records. 4. The point for decision is with r .....

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..... velopment Commissioner gives permission for DTA clearance all such clearances will be entitled for concessional rate of duty when they clear the goods within the period stipulated. We find that such a blanket conclusion cannot be arrived at without ever applying the terms of the notification which specifically talks about clearances of dutiable items to DTA. No accumulated entitlement for concessional rate of duty by carry forward method has been demonstrated with any authorities. 5. In view of the above discussion and findings, we find the factual matter as explained above requires re-examination by the original authority and accordingly, we set aside the impugned order and remand the matter to the original authority to give a comprehensi .....

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