2018 (1) TMI 695

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...., Assistant Commissioner (AR) - for Appellant Shri A.P. Mathur, Advocate - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is arising out of the Order-in-Appeal No.NOI/EXCU/000/APPL/90/14 dated 29.04.2014 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Noida. 2. The brief facts of the case are that respondents exported ....

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.....2008 since they did not confirm to the Basmati Rice (Export) Grading and Marketing Rules, 1979, the Export of the said goods was prohibited and ordered for confiscation of the goods exported valued at Rs. 12,38,100/-. Aggrieved by the said order, respondent preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through order dated 20.11.2012 set aside the said Order-in-Ori....

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....67mm, ratio of length to breadth was 4.38 which was more than specified grain length of 6.61mm and ratio of length to breadth 3.5 as prescribed under the said Notification dated 05.11.2008, as amended by the said Notification No.57/2009-2014. Aggrieved by the said order, Revenue preferred present appeal before this Tribunal. 3. The ground of appeal by Revenue is that the parameter of length on ....