2004 (8) TMI 580

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.... Shri P.M. Rao, JDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal passed by the Commissioner (Appeals) who has affirmed the order-in-original of the adjudicating authority passed in the de novo proceedings after the remand of the matter by the Tribunal, the controversy centres round the question is, as to whether th....

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....on the ground that it was lodged after the issuance of the Notification, although the goods were exported prior to that. The Tribunal in the appellants' own case earlier had endorsed the view of the lower authorities, but when that view of the Tribunal was followed in the case of Samtel India Ltd. v. CCE, Jaipur [2000 (122) E.L.T. 596 (Tri.) = 2000 (41) RLT 215], the same was challenged before the....