2018 (7) TMI 542

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....R) for the Appellant Shri Ajay Kumar Gupta, Advocate for the Respondent ORDER Per Bench 1. The issue involved in all these appeals being the same, they are heard together and are disposed by this common order. 2. The facts of the case are that M/s. Redington India Ltd., the respondents herein, had filed Bills of Entry for clearances of "Benq and Viewsonic Projectors" and got classif....

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....ecessarily classifiable under CTH 85286100 and that they are eligible for duty benefits under Notification No.24/2005-Cus. Out of these 27 orders of the lower appellate authority, department has preferred appeals only in respect of three Orders-in-Appeal No.382 to 384/2012 relating to Bills of Entry No. 3784487 dated 14.6.2011; 3859101 dated 21.6.2011 and 3943489 dated 30.6.2011, all filed by Comm....

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.... competent authority. This being the case, the department cannot now come in appeal against the very same issue that has been accepted by the department. 5. Heard both sides. 6. We find merit in the contentions of the ld. counsel. Department having accepted the decision of the Commissioner (Appeals) in respect of 24 consignments, they cannot now turn around and express a grievance only again....