2000 (8) TMI 538

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..... ellant. Shri S. Kannan, DR, for the Respondents. [Order per : S.S. Sekhon, Member (T)]. - 100% EOU has come in appeal for stay in this case against the order of Commissioner of Customs, Guntur. They had obtained HSD Oil and Furnace Oil for use in their aqua-culture farms and for that purpose, they had obtained the CT-3 certificates and obtained supplies from Indian Oil Corporation. They have a .....

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..... . dated 4-1-95. 2. We have heard learned advocate and learned D.R in the matter and since the issue encompass a narrow range of interpretation of Notifications, after granting waiver of pre-deposit and with the consent of both the parties, we take up the appeal itself for consideration. 3. After considering the submissions made and material on records, we find that the appellants had r .....

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..... restrict or prescribe a condition that this Notification would be applicable to the appellants, who will not be availing the benefit of Notification No. 1/95-C.E. Therefore, we cannot agree with the findings of the Commissioner. The impugned order is therefore, required to be set aside. The appeal is, therefore, allowed, as we are of the considered opinion that these judgments cited above are app .....

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