2007 (2) TMI 451

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....Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The appellant is aggrieved with OIA No. 150/06, dated 25-5-06 by which the Commissioner has confirmed the OIO demanding Customs duty. The appellants had exported cotton yarn to UAE. The same was returned back for reprocessing them. They had filed re-export bonds under Notification No 158/95-Cus., dated 12-11-95 fo....

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.... is no denial of the fact and the issue is identical to the one rendered in the case of Indian Rayon Industries as well as in the case of Vidarbha Vineer Industries, 1991 (55) E.L.T. 167 (Bom.). Both the rulings clearly apply to the facts of the case and the very act of subsequent ruling being appealed before the Supreme Court is not a ground to take a different view. 3. Learned DR reitera....