Per P.S. Bajaj:

This appeal has been filed by the Revenue against the impugned order in appeal dt. 15.11.2000 passed by the Commissioner (Appeals) vide which he had reversed the order in original dt. 27.6.2000 of the Dy. Commissioner and allowed the benefit of Notifications Nos. 5/98-CE dt. 2.6.98 and 5/99-CE dt. 28.2.99, to the respondents.

2. The facts giving rise to this appeal may briefly be stated as under;

3. The respondents an 100% EOU, were engaged in the manufacture of recycled LDPE plastic granules and recycled LDPE Plastic Agglomerates falling under sub-heading 3901.10 of the CETA. They had been clearing the goods manufactured by them into Domestic Tariff Area (DTA) against payment in foreign exchange in terms of para 9.10(6) of EXIM Policy 1997-2002. The said clearances were effected by them without payment of additional duty of customs (CVD) by claiming exemption therefrom in terms of Notification Nos. 5/98-CE dt. 2.6.98 and 5/99-CE dt. 28.2.99. But they were in fact not eligible to avail the benefit of these notifications being not applicable to the clearances effected by the 100% EOU. Accordingly, two show cause notices, one dt. 20.7.99 for the period 20.1.99 to 1