2004 (9) TMI 486

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....stt. Manager, for the Appellant. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After perusing the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. It appears from the records that the appellant....

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....rom the Board of Approvals in terms of Notification No. 1/95-C.E., dated 4-1-1995 is not relevant and did not affect appellants' right to exemption from duty in respect of the goods which were cleared against valid C.T.-3 certificate. Appellants do not have the liability to pay on the goods as they had duly fulfilled all the requirements of duty-free clearance to 100% EOU. The clearance was effect....

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....anding duty from the appellant's is that the buyers (EOU) did not obtain permission from the Board of Approvals in terms Notification No. 1/95-C.E. ibid. If the buyer did not obtain such permission, it was up to the Central Excise authorities at his end to take appropriate action against that party. In this case, the buyer had been issued CT-3 certificate and, on the strength thereof, the Range Of....