2016 (4) TMI 1190

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....), for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Appeal No. 414/2004-MCH, dated 5-8-2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding extensi....

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.... Secretary. The matter travelled up to the Tribunal and the Tribunal remanded the matter back directing the lower authorities to consider clarification given by the Ministry of Fertiliser. The first appellate authority on remand proceedings came to the conclusion that the letter clarifying that the Dy. Advisor in the Ministry of Fertilisers is equal to the rank of Dy. Secretary in the said Ministr....

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....d as a person not below the rank of Dy. Secretary in the Department of Fertilisers as indicated in the Notification. We find that the Revenue's appeal is devoid of merits for more than one reason. 5. Firstly, the appellate authority was considering the remand proceedings based upon Final Order No. C-II/3064/WZB/2002, dated 13-8-2002 passed by the Tribunal directing him to consider the said....

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.... came up before the Tribunal in the case of Indian Farmers Fertilizers Co-Operative Ltd. v. Commissioner of Customs, Mumbai - 2004 (177) E.L.T. 653 (Tri.-Mumbai) wherein the Bench held in favour of the assessee. We also draw support from the Circular No. 18/96-Cus., dated 26-3-1996 wherein a similar issue as to exemption under Notification No. 66/94 for the ammonia plant was doubted by the field o....