2019 (9) TMI 107

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..... ORDER Per: Ramesh Nair The issue involved is that whether the appellant being 100% EOU is entitled to clear Spent Salt and Spent Acid by availing exemption Notification No. 23/2003-CE dated 31.03.2003. The lower authority have confirmed the demand on the ground that the appellant have not taken a specific permission for removal for Spent Salt and Spent Acid from the Development Commissioner. 2. .....

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..... ence of their being status holder. In this position, we are giving opportunity to the appellant to produce the evidence of their being status holder, if it is so even though the appellant have not given intimation, the same may be considered as procedural lapse and benefit of Exemption Notification No. 23/2003-CE may be extended. Accordingly, the impugned order is set aside, the appeal is allowed .....

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