2009 (7) TMI 332

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....R. Raghavan and M. Kannan, Advocates, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - The challenge of the Revenue in this appeal is to the extension of credit of Rs. 49,332/- taken on the strength of a certificate issued by the Appraising Officer. Necessity for the issue of the above certificate was due to the fact that in the bill of entry there was no assessment of Add....