2018 (2) TMI 528

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..... ssioner of Service Tax (Appeals), Pune, in order-in-appeal no. PUN-SVTAX-000-APP-0046-14-15 dated 4th March 2015, has confirmed the order of the lower authority demanding duty of `15,70,662 on "ready-made garments" cleared by M/s Abhishek Corporation Ltd, a 100% export-oriented unit with Letter of Permission for manufacture of "cotton yarn knitted fabric and yarn dyed fabrics, from their premises .....

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..... ustoms & Central Excise, Aurangabad [2005 (188) ELT 210 (Tri-Mumbai)]. 4. Having heard both sides and perused the records, it can only be conclude that the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported. There is no denial that the premises from which the "ready-made garments" had been cleared was bonded as a 100% export-oriented unit. .....

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