2007 (11) TMI 460

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....r per : P.G. Chacko, Member (J)]. -  The lower authorities have demanded differential duty of over Rs. 67.00 lacs from the appellants in respect of a turbine imported by them in 2005. After examining the records and hearing both sides, we note that the above demand is consequential to denial of benefit of Notification No. 6/2002-C.E. (Sl. No. 237) in relation to countervailing duty. The lowe....

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.... also against the assessee on the same issue] was also dismissed likewise. At present, the argument of learned counsel is that there is a ruling of the Authority for Advance Rulings vide 2007-TIOL-05-ARA-CUS in the case of M/s. Enercon (India) Ltd. [2007 (214) E.L.T. 561 (AAR)] to the contra on similar issue. Learned counsel has referred to the relevant paragraphs of the above ruling and has urged....

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.... case was taken in appeal to the High Court or the Supreme Court. In the circumstances, the said decision of this Bench is binding on the Commissioner of Customs concerned. However, the question whether the advance ruling given by the above authority on a similar set of facts can have persuasive effect on this Tribunal can be agitated at an appropriate stage later in this case. After considering t....