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TMI Blog2017 (3) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. - E/70103 & 70163/2015-EX[DB] - A/70231-70232/2017-EX[DB] - Dated:- 22-2-2017 - Mr. Anil Choudhary, Member (Judicial And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Krishnan, Advocate for the Appellant (s) Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department (s) Per Mr. Anil G. Shakkarwar: The above stated two appeals are directed against common impugned Order-in-Appeal No.86 87/CE/ALLD/2015 dated 12.08.2015. Therefore, they are taken together for decision. 2. Brief facts of the case are that the appellants are 100% export Oriented Unit engaged in the manufacture of Synthetic Braided Cord and Synthetic Narrow Woven Fabrics. With the permission of competent Authority, appellant cleared goods manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 4,83,216/- towards Central Excise duty under Section 11A of Central Excise Act/ 1944. All the above stated demands were on account of proposal to deny benefit of Notification No.30/2004 to the appellant. Show-cause-notice dated 01.03.2012 and 31.07.2012 were adjudicated through Order-in-Original No.17-18/2013 DATED 31.03.2013, wherein the demand was confirmed and equal penalty was imposed, Show-cause-notice dated 22.04.2013 was adjudicated through Order-in-Original No. 11/2013 dated 06.08.2013 wherein, the demand was confirmed and equal penalty was imposed. Aggrieved, by the said Orders-in-Original, appellants preferred appeals before Commissioner(Appeals). The learned Commissioner (Appeals) decided the above stated two appeals through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Revenue, who has supported the Orders-in-Appeal. 5. Having considered the rival contentions, we find that the issue in the present appeals is, whether exemption under Notification No. 30/2004 CE dated 09.07.2004 for the goods manufactured by 100% EOU for payment of duty on it clearances in DTA is admissible or not. We find that relying on the ruling by Hon'ble Supreme Court in the said case of SRF Ltd. Vs. Commissioner of Customs, Chennai (supra) , the Circuit Bench of this Tribunal through its Final Order No.A/70010-70011/2015 dated 18.09.2015 in the case of Commissioner of Central Excise, Lucknow Vs. Srivatsa International Ltd. (supra) has held that benefit of Notification No.30/2004 was available to the appellants for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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