2013 (12) TMI 292

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...., for the Respondent. ORDER Heard both the sides. 2. After hearing at length, we find that the matter can be disposed of at this stage. We, therefore, waive the requirement of pre-deposit of the impugned demands and take up the appeal for final disposal. 3. The appellant imported bulgur-wheat and oil and that the wheat was imported by them under the US Agreement 1968 and claimed the benefit of....

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.... are entitled for the benefit of Notification No. 148/94, Serial No. 8 but denied the benefit on the ground that the appellant could not produce evidence that they actually distributed the imported goods to the needy and poor. Against the said order the appellant is before us. 4. On perusal of the record, we find that the appellant has produced the Certificate issued by the Ministry of Social Jus....

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....y the Department. However, without waiting for the reply from Ministry of Social Justice and Empowerment the Adjudicating Authority passed the order denying the notification benefits. Subsequently, it is now seen that vide letter F.No. 17-4/2008-NIS dated 27-10-2008, Ministry of Social Justice and Empowerment has amended the agreement as Indo-US Agreement instead of Indo-UK Agreement and the Appel....