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TMI Blog2000 (6) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... would go out of the purview of a 100% Export Oriented Unit (EOU) and into a totally Domestic Tariff Area unit. While Revenue contends that this date would be from 7-1-1987 the date on which the first clearance of goods manufactured by the respondents has been made into the domestic tariff area, in terms of Govt. of India, Ministry of Industry, Secretariat for Industrial approvals F. No. E.O. 219( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Sudarsan, ld. DR. 3.Ld. Advocate submits the copies of the following communications received by the respondents from the said Ministry of Industry, etc. noted above :- (i) Dated 1st Jan., 1987 (now annexed as Annexure I to this order). (ii) Dated 23rd Jan., 1987 (now annexed as Annexure II to this order). (iii) Dated 3rd Feb., 1993 (now annexed as Annexure III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed could not be adhered to by the respondents, in consideration of their further application, the Ministry of Industry vide letter dated 3-2-1993 (Annexure III to this order) gave them extension of time by two more years for achieving the said condition. This makes it clear that since the conditions subject to which the debonding was approved in principle are not even met as on 3-2-1993, extension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary for them to be approved as a DTA unit. 5.Ld. DR reiterates the order impugned. 6.We have carefully considered these submissions and records of the case. The four communications have been appended to this order and a perusal thereof clearly demonstrates that even as on May 6, 1994, the Ministry of Industry, Govt. of India which is the competent authority to either clothe the industry w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms but would also be legally untenable concept as the Customs have no authority under law to close or unclose a 100% EOU and bestow or remove the 100% EOU status to any industry, as under law that privilege and power only belongs to the Ministry of Industry in the Government. 7.In view of these findings and analysis, we find that there is no infirmity in the orders impugned by Revenue before u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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