2012 (3) TMI 366

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....ri J.S. Negi, A.R. JUDGEMENT Per: Mr. M.V. Ravindran; This appeal is filed by the Revenue against the order-in-appeal No.RS/262/SRT-II/06, dt.21.09.06. 2. Respondent is absent but by his communication dated 07.1.12 requested for disposal of the appeal on the merits and the cross objections filed. 3. Heard the ld. SDR and perused the records. 4. The issue involved in this case is ....

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....r claim of rebate that would not and cannot be interpreted to be removal of goods at NIL rate of duty or exempted fully from duty 5. It can be seen from the above reproduced findings that first appellate authority had relied upon the order in the respondent's own case passed by his office. In the last hearing, the Bench had directed the ld. SDR to find out whether the said order has been appeal....