2004 (10) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed these appeals against the adjudication order passed by the Commissioner of Central Excise. In this case the demand was confirmed in respect of three machines which were imported by the appellant, who is 100% EOU by availing the benefit of Notification No. 53/97-Cus., dated  3-6-1997. The condition of the notification is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ver, the machine was installed after 2½ years and now machines are used by the appellant in the manufacture of the goods. The contention is also that the appellant applied for extension of period as provided under the notification. The Supdt's letter dated 28-2-2004 informed the appellant that request for extension is not accepted by the Commissioner of Central Excise. 4. The contention is tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... relied upon by the Revenue held that every condition of the notification was not procedural and all the conditions are to be strictly followed. We find that the Notification No. 53/97-Cus., dated 3-6-1997 provides that the machines imported, after availing the benefit of this notification, are to be installed or used in the manufacture of goods within one year or the time extended by the AC/DC or....