2018 (10) TMI 1464

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..... For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: S.S GARG These two appeals have been filed by the appellant directed against the common impugned order dated 18.1.2018 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original. Since there is a common impugned order involving identical issue, therefore, both the appeals .....

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..... ue process, the original authority confirmed the demand. Aggrieved by the said order, the appellants have filed these two appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the departmental Circular which is binding on .....

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..... al goods imported in 100% EOUs are meant for production of goods, which are ultimately to be exported. All the 100% EOUs have got warehousing license and their validity period is periodically extended. In the Circular of 2005, it is stated that even if the manufacturer or the importer has not applied for extension of warehousing period in respect of the imported goods, the very fact that the wareh .....

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