2021 (1) TMI 1025

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....thasarathy, Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Per: Sulekha Beevi C.S The appellant is engaged in manufacture of iron and steel products at their factory in Visakhapatnam. During the year 2016, the appellants imported certain capital goods. They also imported consignment with regard to design and drawings through Chennai Airport. There was a....

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.... upon the decisions - (i) Asian Paints Ltd. Vs CCE Meerut - 1998 (102) ELT 240 (T) (ii) Merino Panel Products Ltd. Vs CC New Delhi - 2003 (153) ELT 128 (Tri.-Del.) (iii) CC Mangalore Vs ELF Gas India Ltd. - 2006 (206) ELT 1059 (Tri.-Bang.), to contend that appeal is maintainable. It is requested by him that the appeal may be allowed and the mater may be remanded to the original authority. 3. Ld....