2009 (10) TMI 816

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...., for the Respondent. ORDER The appellants challenge the order dated 10th of February, 2009 passed by the Commissioner, Chandigarh, whereby the duty demand to the tune of Rs. 2,59,35,492/- (Rupees Two Crore Fifty Nine Lakh Thirty Five Thousand Four Hundred Ninety Two) has been sought to be imposed upon the appellants on the ground that for the periods from October, 2007 to January, 2008, the app....

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....he declaration dated 28th July, 2006 was not specifying the requirements in relation to the description of the input, it has been held that the declaration filed in January, 2008 was free from any such defect. At the same time, the learned Commissioner has observed that "it is very clear from the beginning, at least after the declaration of July, 2006, that the party was availing of the exemption ....