2008 (7) TMI 755

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....the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  Revenue has filed this appeal against an order of the Commissioner (Appeals), Trichy. In the impugned order, the Commissioner set aside an order of the Asst. Commissioner demanding duty of Rs. 1,74,656/- under Rule 9(2) of Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944, towards duty on polythe....

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....packaging of articles in user industry even if the said goods so produced/packaged were not exported. The only restriction was that clearance outside the user industry shall be in accordance with the Exim Policy and subject to conditions as may be specified by the Board of Approval for hundred per cent export oriented undertaking or the inter-Ministerial Standing Committee for approval on payment ....

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....s available to polythene bags used in the packaging of fresh mushroom cleared to DTA. 3. In the appeal filed by the Department, the main ground raised is that the Development Commissioner had not granted permission for clearance of fresh mushrooms. Therefore, polythene bags obtained under notification No. 1/95-CE could not be used by the EOU to clear fresh mushroom packed in it. 4.&emsp....