2018 (8) TMI 1494

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....ppellant Ms. Cynduja Crishnan, Advocate, for the Respondent. ORDER Per: Madhu Mohan Damodhar The respondents were a 100 % EOU manufacturing neem based pesticides and organic fertilizers out of raw materials procured indigenously. They applied for exit from 100% EOU scheme for which the Development Commissioner issued a "No objection in principle letter" dated 16.06.2008 and accordingly....

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....process materials amounting to Rs. 10,25,986/-, while upholding the remaining duty liability confirmed by the original authority. The Revenue has come in appeal against the setting aside of the demand in respect of the in-process materials. Respondents have also filed cross-objection against upholding of the remaining demand amounting to Rs. 88,97,261/-. 2. Today when the matter came up for hea....

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....xtiles Ltd. Vs. CCE, Hyderabad - 2009 (237) ELT 145 (Tri.-Bang.). She further informed that the appeal filed by the department before the Hon'ble High Court has been dismissed on the ground of non-prosecution reported as 2016 (341) ELT A234 (AP). 4. Heard both sides and have gone through the facts. 5. We find that the ratio laid down by the Tribunal in Tirumala Seung Han Textiles Ltd. (supra....