2011 (4) TMI 450

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.... Assessee; Shri S.K. Mall, SDR for the Revenue.   Per: Mrs. Archana Wadhwa:   Being aggrieved with the order passed by CCE Ahmedabad vide which he has dropped the demand proceedings against the respondent, Revenue has filed the present appeal. We have heard Shri S.K. Mall, learned SDR appearing for the Revenue. Nobody is present on behalf of the respondents.   2. A short....

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.... 3. The Commissioner, while adjudicating the matter, has held in favour of the respondent on two grounds: one on limitation and other on the ground that as the respondents is a 100% EOU and the imported material stand utilized by them for manufacture of final product which stand exported and there is no dispute that such HSD oil stand utilized for the purposes other than one declared by 100% EOU.....