Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 725 - HC - Central ExciseEPCG License - N/N. 110/95-Cus - Concessional Rate of Duty - Held that: - From the first order, the direction which has been issued to the authority was very clear that the authorities below cannot stand by the Board circular that the period of warehousing has already expired. In these circumstances, we find it to be a fit case for reconsideration in the light of Board circular. Hence, the order impugned is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording opportunity of hearing to the appellant - Hence, the appeal of the assessee is liable to be allowed. When the Tribunal in first order passed has make it clear that in view of the circular if EPCG Scheme is licenced under EOU it be considered. In that view of the matter, we are of the opinion that both the authorities namely Customs Appeals and the Tribunal has seriously committed an error in not observing the order passed by the earlier authority namely Tribunal in Customs Appeals dt. 23/1/2003 - the appellant is entitled to the benefit of circular. The same will be given to him and the goods will be released in the export 100% export oriented unit subject to the fulfilment of the condition. Appeal dismissed - decided against Revenue.
|