2017 (12) TMI 710

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.... ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged order-in-original dated 29.03.2017 passed by the Assistant Commissioner of Customs. Against such order, admittedly, appeal before the Appellate Commissioner lies and thereafter before the Tribunal by way of tax appeal. Having heard learned advocate for the petitioner we do not see any reason why we shoul....

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....judgement of Supreme Court in case of Commissioner of Central Excise, Surat-I vs. Favourite Industries reported in 2012 (278) ELT 145, the adjudicating authority therefore should have followed such judgement. Such judgement was relied upon and referred to before the authority who, even after taking notice of the judgement, did not apply the principles laid down therein. On this point only, the que....