2005 (9) TMI 354

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....ani, Advocate, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Delay in Appeal No. E./2588/2005 is condoned. 2. The appellants have used machinery imported duty free for manufacture of goods for clearance in the Domestic Tariff Area in their l00% EOU without obtaining permission of either the Developme....

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.... heard Shri C. Lama, ld. JDR, who has been recently posted in the Tribunal. He is not in a position to effectively argue the Department's case, being new to the work. We understand that as a part of the cadre review, new posts at the level of Commissioners, have been created and one officer in the rank of Commissioner has been posted as JCDR for every Bench of the Tribunal. We have not, however, f....

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.... to accept the appellants' plea that 100% EOU can use its facilities, including machinery imported duty free, for domestic production without the approval of the Development Commissioner. In this regard, we note that Explanation 2 to Section 3 of the Central Excise Act, 1944 defines a 100% EOU with reference to the provisions of Industries (Development and Regulation) Act, 1951 and such units cann....