2007 (5) TMI 101

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....ecords and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants are a 100% Export Oriented Unit engaged in the manufacture of "Polished Granite Slabs". During Nov'04 to Oct'05, they had cleared their product to the Domestic Tariff Area (DTA) at conc....

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....f the granite slabs and, therefore, the benefit of the Notification would not be available to the same. The appellants contested this view in their reply to the show cause notice issued in this behalf. Eventually, this dispute was adjudicated upon by the original authority which denied the benefit of the Notification to the assessee and confirmed a demand of duty of Rs. 1,46,656/- against them. Th....