2011 (1) TMI 385

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....ocate with K.K. Maity, Advocate, for the Appearing Parties. [Order]. - The Court :  This appeal under section 130 of the Customs Act, 1962 is at the instance of the Commissioner of Customs (Port), Kolkata and is directed against order dated 17th December, 2003 [2004 (167) E.L.T. 523 (Tribunal)] passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkat....

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....p;   We have heard Shri T.K. Kar, SDR for the Revenue and Shri S.K. Bagaria, Sr. Advocate and Shri Partha Banerjee, Respondent. We find that the order of the Commissioner (Appeal) is well founded. The grounds of appeal by the Revenue are not relevant. 5.       In view of the above we reject the appeal of the Revenue with consequential benefits, if any." ....