2003 (3) TMI 189

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..... issue involved in this appeal filed by M/s. Ginny International Limited is whether the benefit of Notification No. 8/97-C.E., dated 1-3-97 is available to the appellants in respect of the goods cleared by them to the Domestic Tariff Area. 2. We heard Shri K.K. Anand, learned Advocate, and Shri V. Valte, learned SDR for the Revenue. The learned Advocate mentioned that the appellants have already .....

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..... sher is raw material for the manufacture of cotton yarn and accordingly the appellants are not entitled to the benefit of Notification No. 8/97-C.E. Notification No. 8/97-C.E. exempts the finished goods, reject, waste and scrap produced or manufactured in a EOU wholly from the raw material produced by the manufacturer in India and allowed to be sold in India in accordance with the provisions of su .....

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..... fication No. 8/97 is not available to them. We, therefore, uphold the demand of duty as confirmed by the Commissioner (Appeals) in the impugned order. We, however, agree with the learned Advocate that it is not a fit case warranting imposition of any penalty. We, accordingly, set aside the penalty imposed on the appellants. The appeal is disposed of in the above terms.
Case laws, Decisions, Ju .....

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