2015 (9) TMI 1144

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....ed Representative (DR) For The Respondent : None Per. B. Ravichandran :- The Department is in appeal against Commissioner (Appeals) order dated 13/01/2006. The short point of dispute is whether or not the assessee is eligible for concession under Notification No. 9/98-CE dated 02/06/1998. The brief facts of the case are that respondent are manufacturer of plates, sheets, films and strips ....

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....ned AR contended that when the respondent paid full rate of duty even after filing classification declaration under Rule 173B claiming concessional rate of duty, the declaration becomes effectively superseded. That is the only ground to state against the impugned order. None appeared for respondent. 3. We considered the submissions by learned AR and examined appeal records. The concessional rat....