2012 (11) TMI 38

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....r the Respondent. [Judgment per : N. Kumar, J.]. -  Both these appeals are preferred by the assessees challenging the order passed by the Tribunal [2008 (226) E.L.T. 74 (Tri.-Bang.).] which has held that the assessees are not entitled to the benefit of exemption under Indo-Sri Lankan Free Trade Agreement (ISFTA) and therefore, they are liable to pay duty and also liable for payment of a....