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2018 (2) TMI 1744

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....mmissioner (AR) for the Respondent. Order   Per: M. V. Ravindran. This appeal is directed against Order-in-Appeal No. VIZEXCUS- 001-APP-080-17-18 dated 31.07.2017. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding reversal of an amount equivalent to 6% of the value of goods cleared under Notification No. 82/84 to M/s Hindustan Shipyard Limited....