2003 (11) TMI 449

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....Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of Revenue challenging order passed by the Commissioner (Appeals) dated 25-5-98. The issue to be considered in this case is one regarding the date with reference to which rate of duty is to be decided. 2. The respondent imported 200 bags of Glucona Delta Lactone F 5010 under Bill of Entry No. 10408....

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....t in an identical matter of M/s. Pacific Exports, the order passed by the adjudicating authority on the same principle was set aside by the Commissioner (Appeals) and that the order passed by the Commissioner (Appeals) in M/s. Pacific Exports is binding on the adjudicating authority. The above contention was accepted by the Commissioner (Appeals) and the appeal filed by the party was allowed. Aggr....