2006 (6) TMI 384

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....ellant. Shri R.B. Pardeshi, DR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellant is a 100% Export Oriented Unit (EOU) who has been allowed imported fabrics duty free for manufacture of trousers (both adults and boys). The impugned order demands duty of Rs. 17,44,818.23 (Rupees Seventeen lacs, Forty Four Thousand, Eight Hundred Eightee....

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.... and that such fixation would be valid for six months from 19-1-2001 to 18-7-2001. According to the learned counsel, in view of the said letter dated 18-1-2001, the appellant-unit is entitled to 15% of extra fabrics duty free over and above the norm of 1.687 sq. mtrs. per trouser fixed under Input-Output norms. The learned DR appearing for the Revenue justifies the impugned order stating that the ....

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....d the appellants have not been able to show us any statutory order which allows wastage over and above the norm prescribed for the trouser. The exemption granted under Notification 13/81 dated 9-2-1981 allows an Export Oriented Unit to import raw material duty free for the purpose of export production and the quantities of fabrics allowed under the same obviously allows the wastage occurred while ....