2011 (5) TMI 791

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....nt. [Order per : P.G. Chacko, Member (J) (Oral)]. - Though today there is no representation for the appellant despite notice, we are inclined to dispose of this matter which is squarely covered against the Revenue by the judgment of the Hon'ble Supreme Court in Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin - 2009 (235) E.L.T. 385 (S.C.). Learned SDR has been pleased to give u....

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....al of the party is against the appellate Commissioner's order upholding the Order-in-Original on merits. 3. The learned Commissioner (A), in the impugned order, relied on the judgment of the Hon'ble High Court of Kerala, dated 7-4-2006, in Customs Appeals No. 11, 13-19/2005 and No. 1-13/2006 [2006 (202) E.L.T. 392 (Ker.)], wherein the Hon'ble High Court had considered DGFTs Circulars No. 1....