Per S.S. Sekhon :

100% EOU has come in appeal for stay in this case against the order of Commissioner of Customs, Guntur. They had obtained HSD Oil and Furnace Oil for use in their aqua culture farms and for that purpose, they had obtained the CT-3 certificates and obtained supplies from Indian Oil Corporation. They have also followed the other conditions prescribed under Notification No. 1/95-CE dated 4.1.95. However, the Commissioner has denied the benefit and determined the duty demands on them, as he held that the Notification which was applicable to this aqua culture farms 100% EOU was 10/95-CE dated 23.2.95. This was arrived at by him as per para 9.1 of the impugned Order-in-Original on the ground that Notification No. 10/95-CE was made applicable exclusively to aqua culture units operating as 100% EOU and after issue of this Notification, applicability of Notification No. 1/95-CE was limited to units other than aqua culture farms. He held that after the issue of specific Notification for aqua culture units, the present appellant will not be entitled to the benefit of Notification No. 1/95-CE dated 4.1.95.

2. We have heard learned advocate and learned D.R. in the matter an