JUDGMENT

Dr. ARIJIT PASAYAT, J.

1.Leave granted in SLP (C) Nos. 9698/2005 and 8595-8596/2005.

2.Challenge in these appeals is to the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (in short 'CEGAT') disposing of appeals filed by the appellant-company. Challenge before the CEGAT was to the order passed by the Commissioner (Appeals). CEGAT granted stay of the recovery of duty, and took up the appeals for disposal of merits. The appellant-company had challenged the order passed by the Commissioner of Central Excise (Appeals) Jaipur.

3.Background facts in a nutshell are as follows:Appellant-company is 100% export oriented undertaking (in short 'EOU') who claimed partial exemption from duty in terms of Notification NO.8/97-CE dated 1.3.1997 in respect of goods sold in Domestic Tariff Area (in short 'DTA'), which stipulated conditions that the goods have been manufactured wholly from the raw materials produced or manufactured in India. According to the company it procured the raw materials from domestic manufacturers in India and also imported (1) Carboxymethyle Cellulose which is used for sizing of single yarn to give strength to the yarn during weaving af