2010 (1) TMI 355

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd has passed a detailed speaking order. Held that- the liberal view taken by the adjudicating Commissioner is amply justified and therefore, there is no reason to interfere with the impugned order. Consequently, the appeal filed by the Department is rejected. - E/906/2005 - 62/2010, - Dated:- 27-1-2010 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Ms. Sudha Koka, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ials were imported or domestically procured, the exemption was not available for any purpose other than for the purpose of manufacture and export. She further states that initially they were allowed to manufacture only six products and bring raw materials in respect of the same but they have used part of the raw material for other finished products which only were permitted at a later point of tim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ates that under the Customs Notification, as long as they achieved NFEP/EP, they can import required raw material within the value limits prescribed in the LUT. 3. After hearing both sides and perusal of the records, we find that the adjudicating Commissioner has considered all aspects of the case and has passed a detailed speaking order. He has also taken note of the fact that for manufacturing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X