1999 (4) TMI 234

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....ents. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the order-in-original passed by the Commissioner, Nava Sheva. 2. Arguing for the appellants, Shri S.N. Kantawala, Advocate submitted that the applicants have obtained a letter of indent as a 100% Export Oriented Unit. The initial approval was for cotton made-up bed sheets and pillow ....

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....d approval from the Ministry of Industry on 16-2-1994 and since it was subsequent to the order, the same was not considered. 2. Shri S. Ramanathan, JDR submitted that out of the 12 machines, 10 machines were more than 7 years old and accordingly, the Department was justified in demanding the duty on the ground that licence was required with reference to the 7 machines. The Commissioner was a....