2018 (12) TMI 1432

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.... respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. 339 (Gr. II C & D)/2011(JNCH)/IMP-290 passed by the Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva. 2. Briefly stated the facts of the case are that the appellant had initially exported "P - Anisaldehyde", and the same were returned back to India for quality specification. Consequently....

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....r was remanded by the Tribunal to the original authority to examine whether the condition Nos. 4(b), (c) and (d), of the said notification are complied with. after verifying the permission obtained from the Central Excise Authority in this regard and thereafter re-assess the goods under Notification No. 158/95 and re-determine the refund as per Section 28 of the Customs Act, 1962. Pursuant to the ....

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....nd claim, the matter reached before this Tribunal and on examination of the issues in detail, this Tribunal remanded the matter to the adjudicating authority with a specific observation and direction to examine the claim under Notification No. 158/95-Cus., that is, whether the appellant satisfy the condition Nos. 4 (b), (c) and (d) of the Notification No. 158/95-Cus. It is his contention that purs....

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....with Notification No. 94/96 Cus.. This Tribunal in the earlier round of litigation observed that the goods were exported on 23.9.97 and thereafter re-imported, processed and re-exported within six months. Thus, it was concluded that the conditions of the Notification No. 158/95-Cus are satisfied. Besides, it was observed that the appellant had obtained permission under Rule 173 MM of erstwhile Cen....