2013 (1) TMI 98

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....endra B. Mishra for the appellant. Mr V. Shridharan, Senior Counsel with Prakash Shah i/by P.D.S.Legal for the respondent. ORDER  P.C. :- 1. The following questions of law are raised by the Revenue in this appeal:- (a) Whether the Hon'ble CESTAT was justified in holding that the duty has tobe computed on the basis of 50% of each of the duties of the customs and not on the basi....

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.... against the Revenue and in favour of the assessee by the decision of the Apex Court in the case of Commissioner of Central Excise, Chennai-1 vs. M/s Futura Polymers Ltd in Civil Appeal No. 4522 of 2003 dated 12th October, 2011. Hence, the first question cannot be entertained. 3. As regards question Nos. (b) and (c) are concerned, the relevant facts are that the assessee is a 100% Export Orient....

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....1995 dated 4.1.1995. Accordingly, an order was passed against the assessee. 4. Challenging the aforesaid order, the Assessee filed an appeal before the CESTAT. During the pendency of the appeal, a clarification was sought and the Develoment Commissioner's office vide their letter dated 3rd December, 2010 clarified that as per para 9.24 of the Handbook of Procedures, the assessee was entitled to....