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2015 (11) TMI 830

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..... 1 addressed to the appellant, where the appellant applied for debonding on 30.3.2001, final debonding order was issued and appellant was allowed to operate as DTA unit with effect from 1.4.2001. Subsequently, the Development Commissioner clarified that appellants have been permitted to operate as DTA unit on 31.3.2001 instead of 1.4.2001 as they have completed Central Excise formalities on 30.3.20 .....

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..... ed in favour of assessee. - Appeal No. E/677/2005 - FINAL ORDER No. 41005/2015 - Dated:- 22-5-2015 - Periasami, Member (T) For the Appellant : Shri M. Kannan, Adv For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R Periasami This appeal is against the Commissioner (Appeals) order dated 27.5.2005. 2. The brief facts of the case are that the appellant was .....

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..... availed credit on 31.3.2001 whereas the AC has demanded interest on Unit II and he submitted a date chart showing the date of availing the credit and date of debonding and date of approval by the Development Commissioner. The Development Commissioner approved the debonding w.e.f. 31.3.2001 whereas the adjudicating authority took the relevant date from 14.8.2001 and demanded the interest. He furth .....

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..... essed to the appellant, where the appellant applied for debonding on 30.3.2001, final debonding order was issued and appellant was allowed to operate as DTA unit with effect from 1.4.2001. Subsequently, the Development Commissioner clarified that appellants have been permitted to operate as DTA unit on 31.3.2001 instead of 1.4.2001 as they have completed Central Excise formalities on 30.3.2001 its .....

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