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Showing contexts for: jeevan diesels in Jeevan Diesels & Electricals Ltd.-Eou ... vs Commissioner Of Central Excise, ... on 6 July, 2017Matching Fragments
Appearance:
Shri K.S. Jain, Managing Director For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent CORAM :
Honble Ms. Sulekha Beevi C.S. Member (Judicial) Honble Shri Madhu Mohan Damodhar, Member (Technical) Date of hearing / decision : 06.07.2017 FINAL ORDER No. 41176-41177 / 2017 Per Bench As both the appeals are interlinked and relate to the identical dispute, they are taken up for common disposal.
2. The facts of the case are that M/s.Jeevan Diesel and Electricals Ltd., a 100% Export Oriented Unit (hereinafter referred to as JDL-EOU) (appellant in Appeal No.E/40322/2015) are registered for manufacture of Diesel Generating sets and parts of DG sets. They procure inputs both by way of imports and domestically without payment of duty. Appellants have also a DTA unit adjacent to the EOU (hereinafter it is referred to as JDL-DTA). Pursuant to a visit by the officers of the department on 09.04.2013, the following facts emerged :