2000 (6) TMI 73

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....simple dispute in this Revenue appeal is the date on which the respondent would go out of the purview of a 100% Export Oriented Unit (EOU) and into a totally Domestic Tariff Area unit. While Revenue contends that this date would be from 7-1-1987 the date on which the first clearance of goods manufactured by the respondents has been made into the domestic tariff area, in terms of Govt. of India, Mi....

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..... Advocate Shri Murugappan assisted by Ms. Prameela Viswanathan, Adv. and Shri S. Sudarsan, ld. DR. 3.Ld. Advocate submits the copies of the following communications received by the respondents from the said Ministry of Industry, etc. noted above :- (i)         Dated 1st Jan., 1987 (now annexed as Annexure I to this order). (ii)     &....

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....rom Customs' control shall be allowed only after full duty as determined by the Customs Department has been paid. He submits that since the condition of 30% of the annual production to be exported could not be adhered to by the respondents, in consideration of their further application, the Ministry of Industry vide letter dated 3-2-1993 (Annexure III to this order) gave them extension of time by ....

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....uous correspondences received by the respondents from the Ministry of Industry to the effect that even as on 1-1-1994 they were still operating as a 100% EOU and were still to fulfil conditions necessary for them to be approved as a DTA unit. 5.Ld. DR reiterates the order impugned. 6.We have carefully considered these submissions and records of the case. The four communications have been app....