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2018 (7) TMI 978 - AT - Central Excise100% EOU - clearances of by-products by availing benefit of N/N. 23/2003-CE dated 31.03.2003 - The case of the department is that the appellant did not obtain any permission from the Development Commissioner for the said clearances - appellant claims that they are holding “two star export house” status and not required to obtain permission for removal of goods in DTA. Held that:- The Ld. Commissioner has recorded that the appellant have not produced any evidence that they are holding “two star export house” status, therefore, the matter needs re-consideration on this issue. However, the appellant have submitted the certificate of two star export house status with the present appeal. Since, there is no finding on this issue whether the appellant is eligible to clear the goods without obtaining any permission of the Development Commissioner. Therefore, the impugned order set aside and matter remanded to the adjudicating authority to re-consider the issue of two star export house status with reference to the para 6.39.13 of the Handbook of Procedure - The appellant’s submission is also that the spent solvent is not excisable goods, therefore, the permission is not required and no duty can be demanded. This issue also needs to be reconsidered by the adjudicating authority. Appeal allowed by way of remand.
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