2004 (2) TMI 573

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..... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Revenue has filed stay application in an appeal filed by them. The ld. Commissioner (Appeals), vide the order impugned, after considering that there was no provision in the Act to reject the CT-3 to an EOU, unless status of EOU is withdrawn/cancelled/surrendered and after considering that EXIM Policy permits EOU to procure duty .....

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..... ing the case that proper records were not maintained. (c) CT-3 may not be issued to such. and seek stay thereof. 3. After hearing the DR and the appellants in person and on the appellants producing the certificates of registration to be valid and no case having been established against the respondents, it is prima facie to be held that merely on the basis of certain investigations, an .....

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