2015 (2) TMI 29

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....Counsel, for the Appellant. Shri S. Ravi, Senior Counsel & Ch. Pushyam Kiran, for the Respondent. JUDGMENT This appeal is filed by the Commissioner, Customs, Central Excise and Service Tax, Guntur, against the final order, dated 24-2-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. C/27716/2013-DB [2014 (304) E.L.T. 449 (Tri....

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....ly after compliance with all the conditions. 4. As the respondent-company has been found eligible on facts to claim exemption benefit under the department's own Notification No. 12/2012 and as the regulations require that product should be edible palm oil and therefore imported variety requires refining, we called upon the respondent-company to submit an undertaking to that effect. Today, ....