2007 (10) TMI 479

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....tel, Advocate. For the Respondent : Shri Sameer Chitkara, SDR. ORDER PER M. VEERAIYAN, MEMBER (T)]. This is an appeal against the order of the Commissioner (Appeals) No. Commr. (A)/731/VDR/98, dt. 27-8-98. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant, a 100% EOU, is a manufacturer of grinding machine and they were granted permi....

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....y an order dt. 17-6-97 demanded a duty of Rs. 97,689/-  as proposed in the first show cause notice and imposed penalty of Rs. 20,000/-. The original authority  vide order dt. 22-7-97 confirmed a demand of Rs. 2,39,331/- as proposed in the second show cause notice and also imposed penalty of Rs. 50,000/-. (c) The Commissioner (Appeals) vide his order dt. 27-8-98 and corrigendum d....

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....ux Carpet Co. v. CC (Prev.), Mumbai as reported in 2002 (146) E.L.T. 80 (Tri-Mumbai). (iii) The clearances of the machines in DTA was in pursuance of permission granted to them by the Development Commissioner in 1992 which did not have any restriction about the time limit for effecting clearances. The restriction imposing the time limit for export within one year from the date of permissi....