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2016 (5) TMI 8 - BOMBAY HIGH COURT100% EOU - Violation of Notification No. 53/97 and 1/95 - Manufacture of plastic bags but have to manufacture the garbage bags of plastic, plastic Rolls and recycled granules of plastic - Held that:- if the Letter of Permission dated 19 November 1997, under which permission to set up 100% export oriented unit for manufacture and export of garbage bags of plastic, enables the Appellant/Assessee to import plastic waste/scrap without payment of duty and to use the same in manufacture of specified goods as per the Letter of Permission, then, demand of duty on the ground that the Appellant has not manufactured garbage bags of plastic but plastic bags which are used for packaging textile materials must be clarified and with proper reasoning. As per modified or amended Letter of Permission, it was allowed to manufacture plastic bags. If the amendment is to be treated as retrospective in nature as per the Assessee, then we expected the Tribunal as last fact finding Authority to discuss as to whether that argument of the Assessee has any merit. It should have been clarified whether the Letter of Permission would govern the acts and transactions or deals in the present case or the substantial Notifications. We do not find in Tribunal's order any reference made to the relevant and germane material including terms and conditions of the Notifications, the Letter of Permission, its amendment and thereafter the effect of the same, inasmuch as, whether it can be termed as retrospective or otherwise. Therefore, we are not assisted in any manner by such a short and cryptic order of the Tribunal and the Tribunal's order impugned in these Appeals cannot be sustained. - Decided in favour of appellant
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