2003 (5) TMI 454

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...., for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported on 28-7-1992, a consignment of urethane elastomer (CA-128) claiming the benefit of the exemption contained in notification 172/92. The goods were cleared by granting the benefit of the exemption. Notice was issued to the importer on 5-1-1993, followed by a corrigendum dated 11-2-1993. The notice alleged....

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....e as provided by law, in the light of the instructions issued by the Board and communicated to the trade by means of trade notice. Therefore, the notice issued by the Assistant Collector of Customs, is without jurisdiction. He cites the judgment of the Supreme Court in CCE v. Oil & Natural Gas Commission - 1998 (103) E.L.T. 3 followed by its subsequent judgment in CCE v. Frick India Ltd. (in Civil....