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M/s. JEEVAN DIESELS & ELECTRICALS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY

100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - eligibility of concessional rate of duty for the said clearances - Held that:- DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification. - Year-wise break-up of FOB value and DTA clearances has not been specifically recorded and a clear finding about the .....

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ons. For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER PER B. RAVICHANDRAN: The appeal is against order dated 25.06.2015 of Commissioner of Central Excise (Appeals), Chennai. The brief facts of the case are that the appellant is engaged in the manufacture of diesel generator sets. They are registered as EOU. During the year 2011-12, the appellant cleared the manufactured goods into the Domestic Tariff Area (DTA) in terms of the approval given by Development Commissioner, Chennai. The .....

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a demand of ₹ 11,177/- and ₹ 25,632/-. He set aside the penalty imposed on the appellant. Aggrieved by this order, the appellant preferred these two appeals. Since the appeals are arising out of a common appellate order, both are taken up together for disposal. Shri K.S. Jain appearing for the appellant-Company submitted that the clearances to DTA were in terms of proper permissions granted by the jurisdictional Development Commissioner in two different communications. The validity o .....

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is clear to the effect that the concessional rate of duty will be applicable when the total value of such goods cleared into DTA from the Unit does not exceed 50% of FOB value of the export made during the previous year. As such, he submitted that though the appellant was permitted for DTA clearance by the Development Commissioner, the concessional rate of duty will be governed by the Central Excise notification as above. 3. Heard both sides and perused the appeal records. 4. The point for deci .....

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plicable FTP; and (b) The rate of duty to be governed by the above mentioned notification. 4.1 Both are to be appreciated together to arrive at the correct duty amount to be paid by the appellant. We appreciate that the rate of duty for DTA clearance should be in terms of the concessional notification claimed by the appellant, while the DTA clearance itself has to be permitted by the Development Commissioner. In other words, DTA clearances permitted by the Development Commissioner by itself will .....

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