2009 (3) TMI 363

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..... he unit – Transfer of LOP from previous owner to present owner allowed by Development Commissioner and EOU status continued – Loader continued to be used for relevant activity - The Loader which was obtained on concessional rate of duty was temporarily under detention with the Municipal authorities. Now that the same is restored to the 100% EOU, there is no merit in demanding any duty on them – As .....

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..... -. The appellant approached the Commissioner (Appeals), who, in the impugned order, upheld the decision of the Original Authority. The appellants stated that after taking over the unit from M/s. Sugam Agro-Tech Ltd., they paid the dues to the Municipal Authorities of Peddapuram. Consequently, the Commissioner, Peddapuram Municipality, handed over back the Loader to the appellant. The Development C .....

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