2011 (3) TMI 1405

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.... , for the Respondent. [Judgment per : V.V.S. Rao, J.]. - The Commissioner of Central Excise, Visakhapatnam-II Commissionerate, filed this appeal under Section 130 of Customs Act, 1962, feeling aggrieved by the order dated 27-12-2007 in Appeal Nos. C/699 & 700 of 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench at Bengaluru. 2. The ....

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.... set aside adjudication order dated 27-12-2007. 3. There is no dispute that C.B.E. & C. issued circular dated 27-12-2002. As per the circular, in case of bulk liquid cargo imports, shore tank receipt quantity should be taken as the basis for levy of customs duty. The Adjudicating Authority came to the conclusion that C.B.E.& C.'s circular comes into effect from 24-3-2003 on which date the ....