2004 (1) TMI 501

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....er per : S.L. Peeran, Member (J)]. - The appellant is aggrieved with the Order-in-Appeal No. C. Cus. 448/99, dated 22-7-1999 passed by Commissioner of Customs, Chennai denying the benefit of Notification No. 28/97-Cus. The appellant is a Five Star Hotel, who had obtained licence under EPCG. They had claimed the benefit of the notification in respect of Concord type light fittings, Osram tubes of....

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....t a report on the circular. However, even after several adjournments, the Revenue has not been in a position to file a report. 3. Ld. JDR, Shri A. Jayachandran submits that they had written letters asking for a report on this circular, which he has not been able to get. He submits that the matter can be remanded for 'de novo' consideration so that the circular can be examined. 4. Ld. C....