2017 (1) TMI 1063

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....e, C.A, for respondent Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No. SVS/350/NGP-ICD/2005 dated 06.10.2005. 2. Heard both sides and perused the records. 3. Revenue's appeal in the case in hand seeks only for expunging the observation of the first appellate authority in the impugned order as to there is no mis-declaration of the importer. Learned D.R. s....

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....ellate authority as they were not alleged in the show-cause notice. On perusal of the order-in-original, we find in paragraph 38, adjudicating authority has categorically recorded that the "importer (respondent herein) have deliberately omitted so as to suppress the nature of the product as being surface coated with an intention to exclude the same from CTH 3824.90" and has went ahead and ruled th....