2015 (10) TMI 1165

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..... tive Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant a 100% EOU, engaged in the manufacture of Disposable Gas Cylinders. During the course of audit, it was found that the appellant had cleared their final products to one buyer namely M/s. Gujarat Flurochemicals Limited against advance Licence/ Advance Release Orders and availed exemption benefit under Notific .....

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..... which there is requirement of Advance Release Order to be produced by the Advance Licence holder to the appropriate Central Excise and Customs officer. The allegation is that they have produced Advance Release Order instead of Advance Licence. He submits that adjudicating authority proceeded on a different ground in so far as that appellant has failed to produce the original advance Licence speci .....

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..... ted before the proper officer. 4. After hearing both the sides and on perusal of the records, we find that the appellant submitted copy of Advance Licence, duly debited by the Central Excise officers. Appellant had cleared the goods against Advance licence and contention of the learned Advocate is that appellant produced copy of the Advance Licence and the original is lying with M/s. Gujarat Flur .....

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