2019 (3) TMI 1839

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....), for the Appellant. Shri M.H. Patil, Advocate, for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - This appeal of Revenue lies against order-in-appeal No. PIII/VM/63/2011, dated 21st March, 2011 of Commissioner of Central Excise (Appeals), Pune-III assailing it for granting relief of special additional duties, under Section 3(5) of Customs Tariff Act, 1975, in the clearan....

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....;We have heard Learned Counsel for the respondent who drew attention to the decision of the Tribunal in Micro Links v. Commissioner of Central Excise & Service Tax, Daman [2014 (303) E.L.T. 99 (Tri.-Ahmd.)]. 4. It would appear that the grievance of Revenue arises from deviation from strict application of Notification No. 45/2005-Cus., dated 16th May, 2005. In order to place the issue in pe....