2013 (7) TMI 52

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..... s both these appeals are in respect of very same assessee and on the same issue, these are being disposed by a common order. 2. The relevant facts that arise for consideration are that the appellant herein is a manufacturer of bulk drugs and they are exporting their final product viz. Ethambutol. The said product was exempted from payment of duty. The appellant was availing CENVAT Credit of duty .....

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..... n by the appellant is in respect of Special Additional Duty as imposed under Notification No.19/200__ and CVD which has been imposed under Section 3 of Central Excise Tariff Act, 1985. The lower authorities have not considered the decision of this Bench in the case of Tuffropes Pvt. Ltd. - 2009 (233) ELT 544 (Tri-Ahmd) and in the case of Well Known Polyesters Ltd. - 2011 (267) ELT 221 (Tri-Ahmd) w .....

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..... eeds to be reconsidered by the adjudicating authority. In view of this, the impugned order is set aside and the matter is remanded to adjudicating authority to reconsider the issue afresh after following the principles of natural justice and also all the documents which are produced and will be produced by the appellant in support of his refund claim, and 3 decisions which are referred in the earl .....

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