2015 (5) TMI 1079

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....Vijay Satam, Manager (Export), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. 99/2005 VL(ACC), dated 17-10-2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding non-eligibility to avail exemption under Notification 203/92-Cus., dated 19-5-1992 for the imports made against DEEC licence but was denied on the gr....

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....at appellant has complied with the non-fulfillment of notfn. the sole ground for confirmation of demand, so appeal is accepted. However, deptt. is free to verify the correctness of the certificate issued by the C.A. from the concerned jurisdictional C. Ex. officer, if found incorrect they may initiate necessary recovery proceedings." As against the above reproduced findings of the first appellate....