2007 (6) TMI 347

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....[Order per : P.G. Chacko, Member (J)].  - This application filed by the Revenue (Appellant) is for stay of operation of the impugned order. After hearing ld. SDR for the applicant and ld. Counsel for the respondent, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal....

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....e Revenue seeks to distinguish the case of Shree Hari Chemicals Exports Ltd. v. UOI [2006 (193) E.L.T. 257 (S.C.)] as if the same was relied on by the lower appellate authority. It is submitted that, in the EDI system, it was incumbent on the importer to claim the benefit of any exemption Notification at the time of filing Bill of Entry. In this case, the importer claimed this benefit at the appel....

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....er read the text of the impugned order? 5. As rightly pointed out by ld. Counsel, we have considered similar cases and have allowed the benefit of exemption Notification to importers notwithstanding the fact that such benefit had not been claimed at the time of clearance of the goods. The appellant has no case that, at the time of the subject import, the benefit of Central Excise Notificatio....