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TMI Blog2007 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... t oriented unit, has exonerated the EOU from the charges of violation of the foreign trade policy, the same has to be respected by all – demand is not justified - appeal filed by the revenue is rejected - E/666/2007 - A/l684-1685/2007-WZB/C-IV/(SMB) - Dated:- 28-11-2007 - Shri M.V. Ravindran, Member (J) [Order]. - 1. This appeal is filed by the revenue against the Order-in-Appeal No. AT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) is erroneous. It is his submission that the respondents were not having any permission from the Development Commissioner for bringing these capital goods was an EOU. It is his submission that on the date of import and receiving of the capital goods, the appellants had violated the provisions of Notification No.1/95. Hence, the Commissioner (Appeals) order is incorrect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise authorities. It was held that - I find that the capital goods under reference were procured duty-free under CT-3 issued by the Excise authorities and the capital goods so procured have been installed in the factory premises for carrying out the production activities of the approved items of manufacture. Moreover, the unit has paid the duty, though under protest in respect of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts. As such, I find that the above finding of the Commissioner (Appeals) are very relevant and correct. It is the policy of the Government of India that all export oriented units should be encouraged. It can be seen from the records that the respondent was issued a show cause notice by the Development Commissioner for getting very same capital goods without permission and on adjudication the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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