2018 (4) TMI 1825

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..... Respondent (s) ORDER Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Iron & Steel products classifiable under Chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985 as well as Zinc Ash Dross (Chapter 26 of Central Excise Tariff Act, 1985) and availed Area Based Exemption Notification No. 20/2007-CE dated 25.04.2007 by way of r .....

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..... that the annual differential refund should be calculated taking all goods together irrespective of their value addition percentage. It is submitted that the Adjudicating authority had not taken into consideration the goods under Chapter 26. 5. I find that the Commissioner (Appeals) re-determined the refund in respect of goods under Chapter 26 of the Central Excise Tariff Act. The relevant portion .....

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..... al refund in respect of chapter 26 and thus the same is required to be re-determined on the basis of the above particulars". 6. I find that the Commissioner (Appeals) had given detailed reasons with the table of calculation in his order which was not refuted by the appellant. Accordingly, I do not find any reason to interfere with the order of the Commissioner (Appeals). The appeal filed by the a .....

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