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2005 (8) TMI 556

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....and S.J. Vyas, Advocates, for the Appellant. Shri A.K. Saxena, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. The dispute in this case relates to grant of exemption under Notification No. 8/97-C.E., dated 1-3-1997. The said notification allows exemption in respect of DTA sale allowed in terms of Paragraphs 9.9 and 9.20 of the EXIM Policy. Admitt....