- (1.) We have heard the learned Counsel for the appellant and Sri Pankaj Bhatia, appearing for the respondents.
(2.) This appeal under Section 35G(1) of the Central Excise Act, 1944 has been preferred by the Commissioner, Custom and Central Excise, Meerut-II against the Order of Customs, Excise and Service Tax Appgllate Tribunal dated 17-12-2004. The appeal has not been admitted so far.
(3.) The relevant facts are that the respondent had been granted the status of 100 percent E.O.U. (Export Oriented Unit). This grant of status has not been cancelled or taken away, so far. Upon grant of such status the unit gets right/facility to obtain raw material free of duty.;