available invoices and
CENVAT credit was restricted in case of 100% EOU's as per sub rule
6(a) of Rule-3 of CENVAT ... basis of invoices issued
by a 100% Export Oriented Unit (EOU) viz. M/s Elque Polyester Ltd.,
Falta EPZ, West Bengal. The said 100% EOU
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
SHILPA
COPPER WIRE INDUSTRIES 100% EOU, - Opponent(s)
=========================================================
Appearance
:
MR
GAURANG H BHATT for
Appellant ... learned Commissioner
(Appeals) holding that the clearances made by one 100% EOU to another
100% EOU which are deemed exports are to be treated
when bill of entry not
challenged and in the case of 100% EOU, unless goods removed from
the warehouse, short levy is not enforceable?
Whether ... goods
before the same were issued for consumption in the EOU?
Whether
in the facts and circumstances of the case mentioned above
exemption on such income. On noticing that the yield in the
non-EOU unit is more than the yield in EOU unit and the gross ... profit
rate in non-EOU unit is also more than the gross profit rate in the
EOU unit, it did not agree with the proposition
EXCISE & CUSTOMS SURAT - II -
Appellant(s)
Versus
SHEKHANI SYNTHETICS INDUSTRIES (100 % EOU) - Opponent(s)
=========================================================
Appearance :
MR RJ OZA for Appellant(s) : 1,
None ... that
no redemption fine is imposable on the respondent
which is 100% EOU, since the offending goods were
not physically available for seizure and
confiscation
CUSTOMS SURAT-II - Appellant(s)
Versus
ROLITE
SYNTHETICS PRIVATE LIMITED (100 % EOU) - Opponent(s)
=========================================================
Appearance
:
MR
RJ OZA for
Appellant(s) : 1,
None for Opponent
civil judge ?
=========================================
COMMISSIONER
OF CUSTOMS - Appellant(s)
Versus
MILLAT
FIBERS (1OO% EOU) - Opponent(s)
=========================================
Appearance
:
MR AY KOGJE
for Appellant(s) :
1,
NOTICE UNSERVED ... respondent herein at the relevant time was holding a licence of 100%
EOU. In connection with alleged illicit clearance of imported
Polyester Filament Yarn show
duty
liable to be paid by them as an 100% EOU the same will be paid by
them?"
The
respondent-assessee, a 100% Export ... duty liable to be paid by it as a 100% EOU, the
same will be paid by it, cannot now be permitted to renege from
leviable in respect of goods (Polyester Filament Yarn)
clearance to 100% EOU?
Whether
in the facts and circumstances of the case the learned CESTAT ... falling under Chapter 54 at the time of its clearances to 100%
EOU. A show-cause notice came to be issued to the assessee which
Whether,
the deemed export made by the noticee to other 100% EOU in the
country in terms of para 9.20 of Exim Policy ... Tribunal has held that when 100% EOU has
submitted the permission to sell goods manufactured by them in DTA in
accordance with para
