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TMI Blog2007 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... nds are not permissible - E/8/1999 - A/2671/2007-WZB/AHD - Dated:- 9-10-2007 - [Order per : M. Veeraiyan, Member (T)]- This is an appeal against the order of the Commissioner (Appeals) No. Commr (A)/731/VDR/98, dt.27.8.98. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant, a 100% EOU, is a manufacturer of grinding machine and they were granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner (Appeals) vide his order dt.27.8.98 and corrigendum dt.21.12.98 upheld the order of the original authority confirming demand of Rs.2,39,331/-. 4. The learned advocate submits that the order of the Commissioner (Appeals) requires to be set aside for the following reasons. (i) The first show cause notice dt.19.1.96 was issued in respect of the clearances of very same machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The restriction for export within one year from the date of permission came in August-95. This condition should not be applied in respect of clearances effected in pursuance of permission granted in 1992. 5. I have carefully considered the submissions from both sides. 6. We are in agreement with the submissions of the learned advocate that the clearances effected in pursuance of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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