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TMI Blog2018 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant and Ms. Meghna Arvind, Advocate for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER Per Bench The facts of the case are that the appellants were clearing industrial valves and other items from time to time under exemption Notification No. 22/2003-CE to EOU against CT3s and also clearing such items under exemption Notification No. 6/2006-CE for supply against In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority confirmed the proposed demand with interest and also levied equal penalty under Rule 15(2) of CENVAT Credit Rules r/w Section 11AC of the Act. On appeal, Commissioner (Appeals) vide Order No. 84/2010 dated 23.10.2010 upheld the order of the adjudicating authority. Hence this appeal. 2. Today when the matter came up for hearing, ld. consultant Shri Adhitya Srinivasan assisted by Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. He submits copies of the Orders-in-Appeal Nos. 22 & 23/2013 (M-IV) dated 30.1.2013 and No. 123 & 124/2015 (M-IV) dated 2.6.2015 to support his submissions. 2.3 Ld. Consultant places reliance on the ratio of the judgment of Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore II Vs. Solectron Centum Electronics Ltd. wherein the Hon'ble High Court has decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was carried out in the factory. 4. Heard both sides and have gone through the case records. 5. We find that the very same goods, which are cleared by the appellant to the EOU or towards supply of ICB, when such goods are cleared to the DTA, the department has accepted the payment of duty made by the appellant on the transaction value and on such DTA clearances have not demanded debit of the corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectron Centum Electronics Ltd. judgment (supra) will support the argument of the appellant. On these grounds, we find in favour of the appellant, the impugned order cannot then sustain which will then require to be set aside, which we hereby do. The appeal is therefore allowed with consequential benefit, if any, as per law.
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