TMI Blog2018 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - decided in favor of appellant. - APPEAL No.E/2155/2012-EX[DB] - FINAL ORDER NO. 70525/2018 - Dated:- 12-2-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil GO Shakkarwar, Member (Technical) Shri S.C. Kamra Shri G.K. Mahajan, Advocates, for Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR) And Shri Pawan Kumar Singh, Supdt (AR), for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cotton yarn, since the same was utilized in generation of electricity and therefore, several show cause notices were issued to the appellant for recovery of Central Excise duty involved in H.S.D. Oil brought into 100% EOU by the appellant. Through the Order-in-Original dated 11.05.2011, 14 such show cause notices for the period from March, 1991 to September, 1997, through which Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Aggrieved by the said order, appellant is before this Tribunal. 3 Heard the learned Counsel for appellant, who has submitted that the original authority has dropped the proceedings relying on this Tribunal's decision in the case of Collector of Central Excise Vs M/S Kundremukh Iron Ore Co. Ltd. (supra) and revenue had preferred appeal against the said order before the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it was held that considering the use of words brought in connection with the manufacture of articles used in the Notification No. 123/81CE makes all such goods which are brought into 100% EOU in connection with manufacturer eligible for said notification. In the present case, there is no dispute that H.S.D. Oil was brought for manufactur - in 100% EOU and therefore, the appellants during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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