2015 (4) TMI 237

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....stoms<br>A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Rupesh Kumar, Adv. Ms Binu Tamta , Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr P N Puri , Adv. Mr Rahul Sharma, Adv. Mr Shantanu Chaturvedi , Adv. & Mr Shashank Raj, Adv. ORDER The assessee-respondent herein is a 100 per cent Export Oriented Undertaking engaged in the process of freezing and export....

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....ggrieved, the respondent herein filed appeals before the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as &#39;CESTAT&#39;). The Tribunal vide order dated 05.09.2003 has allowed the appeal filed by the respondent herein on the ground that penalty and confiscation as levied and ordered by the Commissioner under Rule 173Q cannot be upheld since Chapter V-A of the Central ....

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....necessary licence for the import of the goods for the said purpose; (2) the import carries out the manufacturing operation in the customs bond and subject to such other conditions, as may be specified by the Assistant Collector of Customs in this behalf; (3) the importer exports out of India hundred per cent or such other percentage, as may be fixed by the said Board, of Articles manufacture....