2006 (2) TMI 57

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....ainst Order-in-Appeal 7/2003-C.E., dated 10-3-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Trivandrum. 2.The impugned order has been passed consequent to the Final Order passed by CEGAT which remanded the matter whether to examine whether duty liability would accrue on the recipient appellants or the dispatching company. Further the CEGAT has also ordered the case to b....

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....itled for the benefit of Notification No. 123/81, dated 2-6-81. Consequently, demand was confirmed. When the matter reached CEGAT Bangalore, the issue was remanded for de novo adjudication. The scope of the de novo adjudication is limited to fixing the duty liability in the light of the case law cited in the CEGAT's Order. The issue is very simple. If the impugned items are not entitled for the ex....