2014 (7) TMI 271

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....Respondent. ORDER The present appeal filed by Revenue is against the order of the Commissioner (Appeals), vide which he has partly extended benefit to the respondents. We have heard Shri Pramod Kumar, ld. JCDR and nobody appeared for the respondents. 2. It is seen that the respondents is 100% EOU and made import of 247.199MT iron steel scraps on concessional rate of duty in terms of Notifi....