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TMI Blog2019 (5) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... of all excisable goods for home consumption, the value of clearances of goods to 100% EOU cannot be taken into consideration. In the present case, there is no dispute of the fact that the appellant had cleared the intermediate product, namely casing , to their sister concern an 100% EOU against delivery challans-cum-invoices, which are duly recorded in the Books of Accounts of both the Units. Also, it is not in dispute that the said casings were used in the manufacture of final products by their 100% EOU, and the finished goods were ultimately exported by the said 100% EOU, and the said facts had not been challenged. Therefore, adding the value of clearance made to 100% EOU in computing the aggregate value of clearances for home consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unting to ₹ 18,34,999/- for the period, 2004-05, 2005-06, 2006-07 and 2007-08 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn rejected their appeal. Hence, the present appeal. 3. Learned Consultant Shri Rajiv Gupta for the appellant submits that during the relevant period, the appellant had cleared, the intermediate product casing to their sister concern, an 100% EOU against transfer challan cum invoices. In support, he has referred to transfer challan cum invoice issued in favour of the 100% EOU. He has further submitted that in the show-cause notice itself it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their 100% unit, therefore, the allegation that clearances were made without reflecting the same in the records of the their DTA unit is incorrect. He has further submitted for the subsequent period Ld. Commissioner (Appeals) vide Order Nos. US/89 90/M-II/2013 dt. 26.3.2013 has decided the issue in their favour and also the Addl Commissioner vide order dt.28.2.2014 dropped the proceeding initiated against them. 4. Per contra, the learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). He submits that since the benefit of exemption notification is issue for consideration, therefore, while extending its benefit to the appellant, the same should be strictly construed. In support, he has refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No. 08/2003CE reads as follows: - 3A. For the purposes of determining the aggregate value of clearances of all excisable goods for home consumption, mentioned in clause (vii) of paragraph 2 of this notification, the following clearances shall not be taken into account, namely: - (a) Clearance of excisable goods without payment of duty (i) to a unit in a free trade zone; or (ii) to a unit in special economic zone; (iii) to a hundred percent, export oriented undertaking; or (iv) to a unit in an Electronic Hardware Technology Park or Software Technology Park; or. 7. In the present case, there is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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