2008 (1) TMI 31

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....p; Nobody appeared for the appellant.  Accordingly, I have heard Shri D.S. Negi, learned SDR for the Revenue and gone through the impugned order.  The demand belongs to the shortage of polyester film yarn which was imported duty free by the appellant and was to be utilized in the manufacture of final product to be exported.  The Commissioner (Appeals) has observed that the appe....