2018 (12) TMI 737

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...., learned advocate for the appellant has submitted that the Tribunal while dismissing the appeal of the appellant had placed reliance upon the decision of the Delhi High Court in the case of Commissioner of Customs v. Orion Enterprises, 2015 (326) ELT 117 (Del.). It was submitted that the said decision was subsequently reviewed by the Delhi High Court and the court had held in favour of the assess....

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....position that if it is the case of the revenue that the appellants are not entitled to the benefit of a particular notification, the revenue must give the appellant a show cause notice in this regard and the matter must be processed from that stage. It was submitted that in the present case, it is nowhere the case of the revenue that the above referred notification is applicable in the case of the....