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2016 (12) TMI 911 - AT - Central ExciseDemand - 100% EOU - manufacture of pharmaceutical medicines - clean room panels - Held that: - We note that the duty free procurement of these items have been approved by the Development Commissioner who in his LoP dated 28.04.2006 elaborately listed these items for concession. When the competent authority approved these items for concession denial of the same is not correct. The Tribunal in Ginni International Limited vs. CCE, Jaipur [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI] held that the Revenue cannot go beyond the permission granted by the competent authority administering the Foreign Trade Policy - appeal allowed - decided in favor of appellant-assessee.
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