2019 (4) TMI 1197

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SH NAIR The brief facts of the case are that the appellant was working as 100% EOU. They have de-bonded their unit and exit from their 100% EOU status. At the time of de-bonding, they have paid duty on all the excisable goods and imported goods. In case of imported goods, in addition to other duties, they have paid Special Additional duty (SAD) in Terms of Notification No. 19/06-Cus dated 01.03.2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification No. 23/03-CE, therefore, in any case Notification No. 23/03-CE is not applicable. Therefore, the entire basis of demand does not sustain. 3. Sh. K.J. Kinariwala Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of this Tribunal in the case of Avo Carbon (India) Pvt. Ltd 2017 (357) ELT 10 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X