9911796707
TMI Blog2005 (3) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Unit (EOU). The applicants were claiming the benefit of Notification 8/97-C.E., dated 1-3-97 which exempts finished products, rejects and waste and scrap which is produced or manufactured of 100% EOU wholly from the raw-material produced or manufactured in India and allowed to be sold in India. Applicants are using Indigo Pure for coloring the Cotton yarn and fabrics sold in DTA. Indigo Pure was not being procured indigenously by the applicants but were being imported. The benefit of notification was denied on the ground that as imported Indigo Pure Dye is being used by the applicants, therefore, they are not entitled for the benefit of Notification No. 8/97-C.E., dated 1-3-97. 3.In earlier proceedings, the Tribunal in their own case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants is also that the decision of the Hon ble Supreme Court whereby the appeal filed by M/s. Maral Overseas Ltd. has no impact on the case of the applicants as in the case of M/s. Maral Overseas Ltd. the issue was not in respect of the imported Indigo pure dye. The contention is that applicants approached the Hon ble Madhya Pradesh High Court where their Petition was dismissed and their appeal before the Division Bench is still pending. Therefore, the issue involved in the present appeal has not attained finality. The contention of the applicants is also that as per the provisions of Notification No. 8/97-C.E., dated 1-3-1997, the goods manufactured by 100% EOU wholly from the raw material produced and manufactured in India and all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against the decision of the Tribunal vide order dated 22-11-2002. Paras 15 and 16 of the said order is reproduced below : The Tribunal has also considered the matter on the same lines and has held that the use of Indigo pure dye is a raw material in the manufacture of Denim fabric. The question which can be considered whether the use of small quantity of imported dye in bringing the end product into existence even in that case whether it can be treated that the finished product has come into existence wholly from cotton. I think it cannot. For the production of Denim fabric basic raw material may be cotton, but if an imported dye is used, in that case dye has also to be treated as raw material and the finished product cannot be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, West Bengal v. Dunlop India Ltd. and Others, reported in 1985 (19) E.L.T. 22 (S.C.) held that we considered that where matters of public revenue are concerned, it is of utmost importance to realize that interim orders ought not to be granted merely because prima facie case has been shown. More is required. The balance of convenience must be clearly in favour of the making of an interim order and there should not be the slightest indication of a likelihood of prejudice to the interest. In the present case as the issue involved is already settled by the Tribunal against which the civil appeal is dismissed by the Hon ble Supreme Court and in the case of applicants, the Hon ble Madhya Pradesh High Court upheld the decision of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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