TMI Blog2015 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied to the EOU have been exported after undertaking further processing into garments and also they have submitted proof of export. In the present case, appellant has supplied terry towel fabrics to another EOU for further processing. The only condition in the notification is that appellant has to produce proof of export of the final product. In the present case, as the LAA has clearly brought o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification is that the appellant has to fulfil export obligation of exporting their final products. The appellants have manufactured terry towel fabrics and supplied to 100% EOU who in turn exported the terry towels. The adjudicating authority in his order dt.26.9.2003 dropped the proceedings and Revenue preferred appeal to Commissioner (Appeals) who confirmed the demand of ₹ 1,19,679/. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies to EOU is not an export and cannot be construed as deemed export and relied Boards circular dt.7.4.2004 and relied on the following decisions :- (1) BAPL Industries Ltd. Vs UOI - 2007 (211) ELT 23 (Mad.) (2) Jumbo Bags Ltd. Vs CC Chennai -2011 (268) ELT 81 (Tri.-Che.) 4. After hearing the submissions of both sides, we find that the L.A.A in the impugned order at para-25 admitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reted to mean that export has to be made by the appellant only or the goods are to be exported. The spirit of the notification being to export the goods 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 fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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