2014 (11) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Batra, DR, for the Respondent. ORDER Learned Counsel for the appellant says that when the goods went out of India from the premises of the appellant has not enjoyed any benefit under tax incentive scheme, when re-imported in terms of Notification No. 94/96-C.E., dated 16-12-1996, that shall not be liable to duty. 2. Ld. DR after verifying the records says that no DEBP benefit was enjoyed....