2018 (9) TMI 820

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....andagopal, Advocate for the Appellant. Shri Dass Thavanam, Shri V.R. Pavan Kumar, Superintendent (ARs) for the Respondent. ORDER [Order per: M.V. Ravindran] This application is filed by the Revenue for rectification of error in our Final Order No. A/31557/2017 dated 08.09.2017. 2. The specific point on which the Revenue seeks rectification of application is as under: On perusal of the Hon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resent case. 3. After hearing both sides, we find the Bench has followed its own order in respect of very same importer decided on 23.06.2017 as reported at [2017 (357) ELT 1084 (Tri.- Hyd)]. In the said order, the Bench has considered all the arguments put forth and held in the favour of the importer. In the appeal, in this case, the Bench considered and accepted the findings of the First Appel....