2007 (2) TMI 423

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.... for the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalties imposed on both the applicants, we proceed to decide the appeals themselves inasmuch as we find that the alternative submission of the appellant as regards the applicability of exemption of Notification No. 12....

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.... were not exported. The said plea has not been accepted by the adjudicating authority. 3. It is further seen that the appellants made alternative prayer that in any case, goods if allegedly cleared, would be fully exempted in terms of Notification No. 124/84-C.E., dated 26-5-84. The said Notification exempts all the excisable goods produced or manufactured in a 100% Export Oriented Underta....