1995 (1) TMI 208

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....for the Respondents. [Order] - There is a delay of more than four months in filing the appeal by the Revenue. Though I could have dismissed the appeal as time barred, since [no] valid reasons have been cited in the condonation application, I am taking up the appeal itself for disposal, after condoning the delay, since it is pleaded by Shri Nair, that a question of law is involved. 2. The ....

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....y the Assistant Collector of Customs. 3. The compressor, which has been subjected to countervailing duty, on import, has been brought inside the factory under D-3 declaration. It has been only reconditioned and cleared. Hence, there is no requirement of payment of Central Excise duty on this CV duty paid compressor. If they have paid the Central Excise duty on clearance after reconditioning, it i....