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TMI Blog2016 (12) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned Commissioner (Appeals) cannot pass judgment on the understanding, interpretation and appreciation by any Member of higher appellate forum. He should not have used the words “the Member of the Tribunal has wrongly equated the debit entries” and the words like “Single Member has failed to appreciate”. This Tribunal expresses unhappiness as use of such language by concerned learned Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Shakkarwar : The present appeal is against Order-in-Appeal No. NOI/EXCUSS/OOO/APP/306/2014-15 dated 29.12.2014. 2. The appellant is manufacture of electrical panels. They cleared their final product valued at ₹ 1,73,23,271/- against Served From India Scheme under notification No. 34/2006 and Status Holder Incentive Scheme under notification No.33/2012 dated 09.07.2012. It appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty. Further, appellant relied on this Tribunal s final order in the case of Universal Power Transformer Pvt. Ltd. vs. C.C.E., Bangalore reported at 2010 (256) E.L.T. 244 (Tri.-Bang.) and Voltamp Transformers Ltd. vs. Commissioner of Central Excise, Vadodara reported at 2012 (276) E.L.T. 238 (Tri.-Ahmd.) and further submitted that the final order in the case of Voltamp was upheld by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export of goods under bond or LUT there is such physical movement of the export goods to foreign land. 3. The learned counsel for the appellant has reiterated their grounds before the Original Authority and emphasized that the final order in the case of Universal Power Transformer Pvt. Ltd . has decided the point of law that whenever a scrip is debited it amounts to payment of duty in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) shall be careful in future in use of language while analyzing the order passed by higher appellate forum. Further, I find that the ratio of the final order in the case of Universal Power Transformer Pvt. Ltd. passed by this Tribunal is squarely applicable in the present case. I, therefore, allow the appeal and set aside the impugned Order-in-Original. The appellant shall be entitled for conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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