COMMISSIONER OF CENTRAL EXCISE Vs. BIOCON LTD.

JUDGEMENT

(1.) Misc.W. No. 835/2011 is filed seeking condonation of delay of 7 days in filing the appeal. Accepting the cause shown in the affidavit filed in support of the application seeking condonation of delay, delay is condoned. Misc.W. No. 835/2011 is allowed.

(2.) The revenue has preferred these appeals, challenging the order passed by the learned Single Judge, who has held that, the instructions issued by Respondent No. 3 in these appeals under the impugned notification are wholly illegal and cannot be sustained and accordingly declared that, no export duty is payable for supply of goods by the parties in the Domestic Tariff Area (for short, hereinafter referred to as 'DTA') to the Petitioners in the Special Economic Zone (for short, hereinafter referred to as 'SEZ'] and all proceedings initiated in this regard are liable to be quashed.

(3.) For the purpose of convenience, parties would be referred to, as they are referred to in the original writ petitions.