2015 (10) TMI 1120

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..... And R Periasami, Member (T),JJ. For the Appellant : Mr Raghaan Ramabhadran, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: Learned counsel submits that the raw materials were procured domestically duty-free. However, with the permission of the excise authority in terms of letter dated 15.2.2002, the appellant was allowed to clear the raw materials for further proc .....

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..... ds manufactured using duty free raw material irrespective of the person who exported the same there should not be controversy to bring the appellant to the jaws of the levy. Added to this, the appellant was granted permission for clearing the duty free raw material for use in export of the finished goods supported by proof of export, appellant succeeds. Appeal is allowed accordingly. 4. In view o .....

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