2009 (12) TMI 359

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....l, JDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The respondents are a 100% EOU. They procured the impugned goods duty free under Notification No. 1/95 dated 4-1-95, against CT-3 certificate issued by the jurisdictional Range Officer. However, subsequently, they were asked to pay back the duty of an....

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..../95. Considering the fact that such Anti-static carpeting is required for the use of the respondent EOU who are manufacturing optical goods, which in turn requires a dust free environment, we find no reason to interfere with the decision taken by the lower appellate authority. Instead of buying a readymade Anti-static carpet, they have used the impugned material for building an Anti-static carpet ....