1997 (11) TMI 191

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...., for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This is an appeal against the order of the Additional Collector denying the benefit of duty exemption entitlement certificate on zip fasteners and artificial fur of different sizes to be fitted in shoe uppers on the ground that the sizes of the zip fasteners imported and for use in the shoe uppers was different and that the area ....

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....the lower authorities. 3. Shri R. Subramanian, ld. Consultant submits that this issue was referred to the Central Board of Excise and Customs as well as to the office of the Director General (Foreign Trade). That the issue was examined by the Government and they issued instructions and the Department of Revenue of the Ministry of Finance issued clarificatory instructions contained in their....

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.... in the case of M/s. Liberty Footwear Co. and M/s. Lifo International, their sister concern, on the identical facts, remanded the matter to the lower authorities for de novo adjudication. He therefore prays that the present case may also be remanded to the jurisdictional Commissioner for consideration. 4. Shri A.M. Tilak, ld. JDR reiterates the findings of the adjudicating authority statin....