formed by
splitting up and diversion of the existing business in the EOU unit
considering the revenue and employee growth in SEZ unit ... EOU
unit. The addition is based on mere surmises and conjectures and
without any material on record.
2.6. The Ld. AOI DRP erred
decided by the Larger Bench :
Whether in respect of a 100% EOU availing Sales tax exemption, for determining the excise duty payable based on aggregate ... referral order, are as follows :
(a) The appellant is a 100% EOU having their unit in the area specified by the State Government of Uttar
Cess) in respect of clearances effected by the appellants EOU unit to its other units located in DTA by way of stock transfer under ... brief facts of the case are that the appellant is a 100% EOU located at Taloja, Dist. Raigad, Maharashtra. The appellants are engaged
applicable, it would be clear that the appellant being an eligible 100%
EOU and having complied with all the conditions required for
claiming deduction ... full for deduction
u/s 10B being absence of boundary demarcating EOU and non - EOU units,
4 ITA No. 1261(Bang)2016
existence
During hearing the learned Sr Counsel for the appellants submitted that the EOU has achieved NFEP and fulfilled export obligations prescribed. It is submitted that ... further submitted that the items cleared to DTA by the EOU were entitled to be assessed at the effective rates applicable to Notification
Undertaking at Randia in the State of Orissa. At the said 100% EOU, the respondents manufacture charge chrome and export the same from their Plant ... materials and components imported by the unit. In accordance with the 100% EOU Scheme, entire plant at Randia was declared as a Warehousing Station
appellant in appeal No.C/30/07) is a 100% EOU having their unit at 10-A,RIICO Industrial Area, Khushkhern, Alwar and are engaged ... executed stipulated under Section 59. They also have, as 100% EOU, permission to manufacture the goods under bond.
d) The original authority, on the basis
this appeal maybriefly be stated as under;
3. The respondents an 100% EOU, were engaged in the manufacture of recycled LDPE plastic granules and recycled ... these notifications being not applicable to the clearances effected by the 100% EOU. Accordingly, two show cause notices
allowed to continue the capital goods bonded and work as 100% EOU till the decision of the Development Commissioner, NEPZ, Noida on the notice dated ... lacs only) as they intend to continue as 100% EOU. The goods if redeemed will continue to be bonded in the bonded warehouse
appellants, after getting the permission to form an 100% EOU started the operation at 100% EOU located at plot E-3 with effect from ... From 14.3.01 an 100% EOU of the appellants commenced its operation to manufacture optical fibers at plot E-3, MIDC, Waluj, Aurangabad.
3. The unit
