M/S. Kuntal Granites (P) Ltd Dharwad, ... vs Commissioner Of Central Excise, ... on 22 February, 2001
"Demand - 100% EOU - No intimation given to Development Commissioner prior to Adjudication in compliance of Circular No. 21/95 - Cus., dated 10-3-95 and 122/95 dated 28-11-95 - No evidence relied as regards the sales effected in DTA -Demand under Section 3(1) of the Central Excise Act, 1944, not sustainable". Kuntal Granites v. Commr. of Central Excise, Bangalore.