2014 (6) TMI 903

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....s under Section 130 of the Customs Act, 1962 (for short 'the Act') challenging the final orders dated 20-7-2001 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore (for short 'the CESTAT') whereby the CESTAT held that the assessees are not entitled for the benefit of the notification which exempts payment of Special Additional Duty of the customs. 2. The assessees are....