2015 (5) TMI 197

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....ER Per: Anil Choudhary: This appeal have been preferred by the appellant, M/s. Can-Pack India Pvt. Ltd. against the impugned order in appeal No. 168 (CRC-IIB)/2011 (JNCH) IMP 142, dated 26.03.2012 passed by the Commissioner of Customs (Appeals) Nhavasheva, Mumbai-II, upholding the Order-in-Original No. 327/2011 dated 06.01.2011 passed by the Deputy Commissioner of Customs, JNCH. 2. The br....

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....d with Circular No. 16/2008-Cus dated 13.10.2008. Being aggrieved the appellant had preferred appeal before the Commissioner (Appeals), who was pleased to reject the appeal. 3. Being further aggrieved by the impugned orders, the appellant has filed the present appeal before this Tribunal. 4.1 The appellant contended that there is no violation of any condition of the Notification No. 102/2007....

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....ords it was held that by issuing a circular a new condition thereby restricting the scope of the exemption or restricting or whittling it down cannot be imposed. The principle is applicable to the instant cases also, though the controversy is of different nature." 4.2 Appellant further submits that Dy. Commissioner as well as Commissioner (Appeals) has relied upon para 2 (ix) of CBEC Circular; ....