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    <title>2013 (2) TMI 517 - CESTAT BANGALORE</title>
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    <description>Duty-free procurement of raw materials under concessional rate rules was challenged on the basis that the materials were not covered by any exemption notification. On a prima facie assessment, the order of the Commissioner (Appeals) allowing such procurement was found to be unsustainable in law, and the operation of that order was stayed pending final disposal of the appeal.</description>
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      <description>Duty-free procurement of raw materials under concessional rate rules was challenged on the basis that the materials were not covered by any exemption notification. On a prima facie assessment, the order of the Commissioner (Appeals) allowing such procurement was found to be unsustainable in law, and the operation of that order was stayed pending final disposal of the appeal.</description>
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