2011 (2) TMI 1109

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....a, Advocate, for respondent Per: S.S. Kang Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the benefit of Notification No.82/85-Cus. and subsequent Notification No.148/94-Cus. 3. The brief facts of the case are that the respondent is a Charitable Trust and made import of goods ....

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....As no such report was given by the Deputy Commissioner, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal by granting the benefit of the Notifications. 6. The contention of the Revenue is that the onus is on the respondent to show that they fulfilled the conditions imposed under the Notification, particularly condition 1(v) of Notification 148/94 dated 13.7.1994....

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....to the interim order passed by the Commissioner (Appeals), the respondent furnished all the information after rectifying the defects pointed out by the Revenue. Therefore as the appellant fulfilled the conditions of the Notification hence the impugned order is rightly passed. It is also submitted that the certificates issued by the competent authority as required under the Notification were alread....