2007 (11) TMI 98

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.... Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have a unit in the Falta Special Economic Zone. After fulfilling the export obligation, the appellants were permitted under letters dated 13-8-01, 5-12-01 and 2-1-02 to make DTA clearance of the impugned goods. They were issued with a show cause notice by the Department that the impugned goods were not 'manufactured' an....

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....d the arguments of the appellants and has dropped the demand of Excise Duty by allowing concessional rate under Notification No. 2/95-C.E., but has demanded the Customs Duty on the inputs used in the impugned goods under Notification No. 133/94-Cus., dated 22-6-94. He states that having given a liberal meaning to the expression, 'manufacture' in the context of Notification No. 2/95-C.E., the Adjud....