2008 (7) TMI 775

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....Vice-President]. -  Heard learned SDR, as none appeared on behalf of the respondent. Revenue filed this appeal against the following observation made by the Commissioner (Appeals). "In any case I find that in the case the original Appellant has vacated the title of the goods and as per provisions of the DRT, the same now rests with the DRT, also have found committed, where as officer of the....

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....he Banks to realize their dues are first charge is not affected by the recovery under the Customs Act." 2. The revenue relied upon the decision of Hon'ble Supreme Court in the case of National Aluminium Co. Ltd. v. State of A.P. reported in 2008 (224) E.L.T. 7 (S.C.). The Hon'ble Supreme Court held as under :- "7. It is clear that the scope of consideration before the Tribunal was very....

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....ithin the State of Orissa, materials were required to be examined. That has not been done. There was no material before the Tribunal to come to a definite finding, as done, that the transaction should be treated as intra-state sale within the State of Orissa. The observations, therefore, have no relevance and need to be set aside, which we direct." 3. We find that the Commissioner (Appeals) ....