2014 (10) TMI 922

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....ppellant. Mr. Sukhdev Sharma, Advocate, for the Respondent. ORDER Rajive Bhalla, J. The appellant challenges orders dated 26.9.2013 and 17.1.2014 passed by the Customs, Excise & Service Tax Appellate Tribunal ( for short "CESTAT"). 2. Counsel for the appellant submits that apart from its prayer for re-export, the appellant also made a specific prayer for release of the goods for hom....

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....n payment of requisite duty, the prayer for re-export was allowed by imposing/redeeming fine/penalty. Aggrieved by this order, the appellant filed an appeal which was dismissed. 5. The appellant approached the CESTAT, and in addition to praying for waiver of redemption fine, prayed that tyres be released for home consumption after payment of requisite duty. The Tribunal specifically noticed, in....