2017 (6) TMI 896

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....Appellant(s) Shri Vijay Gupta, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned orders wherein the benefit of Notification No.30/2004-CE dated 09.07.2004 has been denied to the appellants.  2.   Brief facts of the case are that appellant imported Polyester Knitted Fabrics and PVC Coated Fabrics and claimed exemption from payme....

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....May 2012, which is well prior to 17 July 2015 i.e. when the Notification No.34/2015-CE dated 17.07.2015 was introduced.  As the issue has already been decided by this Tribunal in the appellant's own case and in the case of Monte Carlo Fashions Limited (supra), observing as under:- "6. We find that in the appellant's own case in one of the import of the said goods, this Tribunal has examined ....

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....produced in India and then to see what amount of excise duty was leviable thereon. 7. We have also examined the decision of Hon'ble Madras High Court in the case of HLG Trading (supra). The Hon'ble Madras High Court was deciding the challenge of vires of Notification No.34/2015-CE dated 17.7.2015 and Notification No.37/2015-CE dated 21.7.2015 which substituted the proviso condition relating to ....