It was granted the status of EOU by the Government of India, Ministry of Industry, Department of Industrial Development by way of a Letter of Permission for short the LOP dated 31.08.1992 as amended by letter dated 4.5.1993.
V Ch.51 13 01/92/100EOU dated 30.09.1992 by the Assistant Collector, Central Excise Division Raipur for storing inputs, raw materials, etc.
The Development Commissioner answered in favour of the appellant and in its reply, even quoted a letter by the Ministry of Commerce in favour of an exemption the appellant was seeking, which anybody would have found satisfactory.
either imported duty free by availing companycessions available for 100 EOU or procured locally without payment of duty for use in manufacture of all wool, poly wool and other fabrics.
The appellant, an Export Oriented Unit for short EOU , is engaged in the manufacture of all wool and poly wool worsted grey fabrics.
Only on receiving this satisfactory reply did the appellant decide to claim exemption.
The appellant applied for a license for private bonded warehouse, which was granted to it under C. No.
By the impugned order, the Tribunal has upheld the levy of customs duty on the import of furnace oil as also the penalty under Section 112 of the Act, rejecting the plea of the appellant that demand of the duty along with the penalty was barred by limitation.
K. JAIN, J. This appeal under Section 130 E of the Customs Act, 1962 for short the Act arises from the final Order No.
142/03 B dated 18.02.2003, passed by the Customs, Excise Gold Control Appellate Tribunal, New Delhi for short the Tribunal .
For interaction with the appellant, its sister unit, Uniworth Ltd., another EOU, engaged in the generation of power from a captive power plant, obtained another LOP dated 1.11.1994.
