2014 (9) TMI 1113

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..... ary to the condition of the N/N. 22/2003-C.E., dated 31-3-2003 requiring the 100% EOU to procure the excisable goods directly from factory of manufacture - Held that: - the assessee is entitled to relief under the statutory rules viz., Rule 19(2) of the CER - The Tribunal went beyond the order passed by the Commissioner (Appeals) and held in favour of the assessee insofar as the issue of limitatio .....

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..... the excisable goods directly from factory of manufacture. 2. Whether the Hon ble Tribunal is correct in allowing the benefit of Notification No. 22/2003-C.E., dated 31-3-2003 for the said clearance by relying on the Tribunal decision in the case of Solectron Centum Electronics Ltd. v. CCE (Appeals), Bangalore - 2009 (240) E.L.T. 51 (Tri.-Bang.), where the goods involved in that case wer .....

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