2015 (4) TMI 237

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..... pondent, which is an E.O.U ., had fulfilled its legal obligation of exporting the manufactured goods as per Notification (General Exemption No. 127). Notification lays down three conditions and on fulfillment thereof, an E.O.U . becomes entitled to the exemption. - it could not be denied by the appellant that the respondent-undertaking had exported out of India 100 per cent of articles manufacture .....

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..... A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Rupesh Kumar, Adv. Ms Binu Tamta , Adv. Mr B Krishna Prasad, Adv. For the Respondents : Mr P N Puri , Adv. Mr Rahul Sharma, Adv. Mr Shantanu Chaturvedi , Adv. Mr Shashank Raj, Adv. ORDER The assessee-respondent herein is a 100 per cent Export Oriented Undertaking engaged in the process of freezing and expor .....

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..... mmissioner. Aggrieved, the respondent herein filed appeals before the Customs, Excise Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). The Tribunal vide order dated 05.09.2003 has allowed the appeal filed by the respondent herein on the ground that penalty and confiscation as levied and ordered by the Commissioner under Rule 173Q cannot be upheld since Chapter V-A of .....

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..... been granted necessary licence for the import of the goods for the said purpose; (2) the import carries out the manufacturing operation in the customs bond and subject to such other conditions, as may be specified by the Assistant Collector of Customs in this behalf; (3) the importer exports out of India hundred per cent or such other percentage, as may be fixed by the said Board, of Article .....

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..... n under the aforesaid notification. Whether it is done from Bhimli (Visakhapatnam) or Chennai unit, would be totally irrelevant and immaterial. We, thus, do not find any error in the order passed by the CESTAT. The appeal is, accordingly, dismissed. CIVIL APPEAL NO. 6570 OF 2004 This appeal stands disposed of in terms of the aforementioned order passed in the Civil Appeal No. 10203 of 2003. .....

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