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    <title>2023 (4) TMI 1070 - CESTAT AHMEDABAD</title>
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    <description>The tribunal ruled in favor of the respondent, M/s. Lumen Cable Pvt. Ltd., in a case involving alleged violations of export obligation and value addition norms, as well as the applicability of exemption notifications. The tribunal confirmed that the respondent had met their export obligations and value addition norms as per the EXIM policy, and had not violated the conditions of the exemption notifications. Consequently, the tribunal dismissed the department&#039;s appeal, stating that no customs or excise duties were recoverable, and found the show cause notice and adjudication orders to be without merit.</description>
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    <pubDate>Thu, 20 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 1070 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=437044</link>
      <description>The tribunal ruled in favor of the respondent, M/s. Lumen Cable Pvt. Ltd., in a case involving alleged violations of export obligation and value addition norms, as well as the applicability of exemption notifications. The tribunal confirmed that the respondent had met their export obligations and value addition norms as per the EXIM policy, and had not violated the conditions of the exemption notifications. Consequently, the tribunal dismissed the department&#039;s appeal, stating that no customs or excise duties were recoverable, and found the show cause notice and adjudication orders to be without merit.</description>
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