2009 (5) TMI 687

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....R.P. Meena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the appeals against the order of the Commissioner (Appeals) upholding the adjudication order dt. 18-7-97 in the case of M/s. Precot Mills Ltd. and order dt. 25-7-97 in the case of Super Spinning Mills, holding that the benefit of Notification No. l60/92-Cus. dt. 20-4-92 ....

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....e doctrine of dating back and relating back is to be held to apply so as to hold that both the appellants were in possession of a valid licence at the time of import in March'95 so as to hold them to be eligible to the benefit of concessional rate of duty under the relevant notification. However, we find that these submissions are not tenable for the reason that the clear language of the notificat....