2008 (7) TMI 164

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....A.K. Madan, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard ld DR. The appellant made a request to decide the appeal on merits. In this case, the appellant filed appeal whereby benefit of Notification No. 80/70, dated 29-8-1970 was denied. 2. The main contention of the appellant in the written submission is that they made import of certain goods from China which are ....

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....oodyear India Ltd. reported in 1991 (51) E.L.T.353 and in the case of Cincinnati Milacron Ltd. v. CC reported in 2003 (153) E.L.T. 181 in favour of the Revenue, therefore, the impugned order is rightly passed. 4. In this case, benefit of Notification No. 80/70 was denied. We have gone through the provisions of notification. The notification provides exemption from payment of duty in respect of ....