2011 (4) TMI 148

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..... ated:- 19-4-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri T.P. Kathiravan, Adv., for the appellants Shri A.B. Niranjan Babu, SDR, for the respondents Per: Jyoti Balasundaram, The assessee is a 100% EOU procuring raw materials, consumables and fuels etc., without payment of duty, according to the provisions of Notification No. 1/95-CE dated 04.01.95. Dur .....

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..... We have heard both sides. The submission of the assessees that permission granted was withdrawn only vide communication dated 10.03.2003 and therefore, for any period prior to the above date, they are not liable to pay any duty, cannot be accepted in the light of the fact that the Notification was amended w.e.f. 24.06.02. We, therefore, uphold the impugned order which has upheld the duty demand a .....

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