2001 (3) TMI 480

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....an, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The stay application and appeal was heard together in view of the contention raised by the appellants that the matter is fully covered by large number of judgments. It is stated that in identical matter pertaining to the competitor industry, this bench took up the stay application and appeal together and disposed of the sam....

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.... prawns and utilised HSD Oil and a barrel of Lube procured duty-free during the period from April, 1995 to Dec., 1995. The proceedings were initiated for recovery of duty on these two items utilised by them in terms of Section 11A of the Act. The appellants had contended that both the items had been obtained after obtaining CT 3s from the department and the same were eligible for the benefit of No....

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....il in Aqua Culture Farm by obtaining CT 3 certificates and the applicability of Notification No. 1/95 dated 4-1-1995. The Tribunal after due consideration at stay stage itself upheld the assessee's contention as recorded in para 2 and 3 of the order which is noted herein below : - "We have heard learned advocate and learned DR in the matter and since the issue encompass a narrow range of interp....

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....5 and 10/95 and we cannot find any limitations in Notification 1/95 to exclude the 100% EOU engaged in aqua culture from the ambit of this Notification. Similarly, Notification No. 10/95 does not restrict or prescribe a condition that this Notification would be applicable to the appellants, who will not be availing the benefit of Notification No. 1/95-C.E. Therefore, we cannot agree with the findi....