2007 (4) TMI 254

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....di, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has accepted the importer's claim of exemption of SAD in terms of the Notification No. 34/98-Cus. dated 13-6-98, Revenue has preferred the present appeal. 2. For better appreciation, we reproduce the para 6 of the impugned order. ....

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....81. Such kind of interpretation is not warranted in law neither is the same sustainable. The purpose of Notification 34/98 is to exempt the importer from payment of SAD. The harmonious interpretation will be that if the entire duty (other than SAD) is paid by adjustment in DEPB, the goods will be exempted from SAD." 3. The issue on the disputed point stands settled by the Tribunal's judgment in....