2014 (12) TMI 581

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....(AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. RPS/NSK/193/2013 dated 24.6.2013 passed by the Commissioner of Central Excise (Appeals), Nashik. Vide the impugned order, a duty demand of Rs. 45,154/- along with interest has been confirmed against the appellant M/s KOSO India Pvt. Ltd. formerly known as M/s Kent Introl Pvt. Ltd. by denying the be....

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....s dated 1.3.2002. 3. The learned Counsel for the appellant submits that this issue was examined by the tribunal in appellant's own case for the previous period and vide Order No.A/983-984/13/EB/C-II dated 8.11.2013 this Tribunal held that the appellant is eligible for the benefit of Notification No. 6/2006 and the condition to produce essentiality certificate would apply only to importers o....