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TMI Blog2013 (12) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... nt who is an EOU. It is also not in dispute that the goods inputs which were imported were transferred to another EOU of the same appellant under CT-3 certificate. Since the goods are transferred to another EOU, the denial of benefit of Notification No. 52/2003, in our considered view, seems to be prima facie incorrect. On reading of Notification No. 52/2003-Cus., we find that the appellant is, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the law and this is violation of conditions of the Notification No. 52/2003-Cus., dated 31-3-2003. 2. Heard both sides and perused the records. It is not in dispute that goods were imported duty free by availing benefit of Notification No. 52/2003-Cus, dated 31-3-2003 by the appellant who is an EOU. It is also not in dispute that the goods inputs which were imported were transferre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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