2017 (1) TMI 1727

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....R), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - None present for the appellant. The precise issue involved in this appeal is whether the "flexitanks" imported by the appellant was not re-exported by the same appellant with necessary processing thereto shall disentitle it to the benefit of exemption Notification No. 104/94-Cus., dated 16-3-1994. 2. Record reveals that ....

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....er was inconsistent and arbitrary. There is no specific ground raised thereon in defence to appreciate the impugned order is unsustainable. In Ground No. "(C)" to the appeal memo appellant stated that the impugned order passed was ignoring the words used in the exemption notification. 4. We may state that exemption is granted at the cost of the public. Any interpretation of the notification ....