2010 (6) TMI 399

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....Y :        Shri R.S. Srova, JDR, for the Appellant. S/Shri Anand Nainawati and Rajesh Chhibber, Advocates, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Even though the appeals have been filed against the two respondents in respect of different orders-in-appeal, the issue involved is same. Therefore, with the consent of both sides, a com....

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.... the payment of duty under Section 32/2005-Cus. and Revenue is in appeal against this decision. 3.Heard both sides. 4.It was contended on behalf of the Revenue that the exemption under Notification No. 32/2005-Cus. is subject to the condition of duty being debited in the Tax Credit certificate issued under Target Plus scheme. It cannot be said that the duties are unconditionally exempted. Fu....

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....ind any merits in the appeal filed by the Revenue. It is not correct to say that the notification No. 32/2005-Cus. cannot be compared with the notification issued under DEPB scheme. Under both the schemes, the duty is considered to have been paid when debited in the tax credit certificate issued in respect of Target Plus scheme and scrip issued in respect of DEPB scheme. In both the cases, the not....