2004 (9) TMI 200

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..... d both sides. The appellant filed this application against the adjudication order passed by the Commissioner of Central Excise. 2. The appellant is a 100% EOU and are engaged in the manufacture of yarn and fabric. After getting necessary clearance from the Development Commissioner the appellant cleared goods to DTA after availing the benefit of Notification No. 8/97-C.E., dated 1-3-1997 after ta .....

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..... of India reported in 2004 (170) E.L.T. 518 (S.C.) set aside the decision of the Hon'ble High Court of Punjab Haryana in the case of Vardhman Polytex Ltd. v. Union of India - 2001 (135) E.L.T. 17 (P H). Therefore, the demand in this respect also is set aside. 4. Appellant also pleaded that both the demands are barred by time. The contention is that the appellant were clearing the goods to DTA .....

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