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of <h1>The SC dismissed the appeal for lacking merit after hearing the Additional Solicitor General.</h1> The SC dismissed the appeal for lacking merit after hearing the Additional Solicitor General. - 2017 (345) E.L.T. A70 (SC) Denial of exemption claim - Customs Notification No. 42/96 dated 23.07.96 - the decision in the case of M/s Jain Irrigation Systems Ltd Versus Commissioner of Centra Excise, Coimbatore [2015 (10) TMI 1336 - CESTAT CHENNAI] contested - Held that: - The appeal, being sans merit, stands dismissed. The Supreme Court dismissed the appeal as it lacked merit after hearing the Additional Solicitor General.
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