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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 ..... (A.R.) for the Department Per Mr. Anil 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 Rs. 1,73,23,271/- against Served From India Scheme under notification No. 34/2006 and Status Holder Incentive Scheme under notification No.33/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as cleared without payment 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 Vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in case of 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 dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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