2010 (11) TMI 63

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....antial questions of law. a) Whether the assessee is entitled for the credit on the strength of endorsed bill of entry, as per the Rule applicable therein, when there is no high Sea sales / purchase for the relevant time ? b) Whether Notification No.16/94 (NT) dated 3031994 is applicable in the instant case as Notification NO.16/94 (NT) dated 3031994 is of a clarificatory nature since it c....