2003 (10) TMI 341

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....vocate and M. Chandershekharan, Sr. Advocate, for the Appellant. Ms. Krishna A. Mishra, SDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  The appellants are a 100% EOU engaged in the manufacture of 'shoe components' (soles and heels). They had effected certain clearances to a domestic unit without payment of duty. In the show cause notice issued to them, it was alleg....

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....re of finished goods (shoes) which were subsequently exported. 2. The Commissioner after taking note of the above facts, however, held that the clearances under reference (involved in the instant appeal), were without the cover of CT-2 and without following Chapter X Procedure. Accordingly, the appeal was rejected. The appellants are contesting the findings in the impugned order. 3.&ems....