2008 (9) TMI 346

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....vocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- Revenue has filed this appeal against the Order-in-Appeal No. 6/2008-Cus. (B) dated 22-1-2008 passed by the Commissioner of Customs (Appeals) Bangalore. The party has also filed the cross objection. Both are taken up together for disposal. 2. Ms. Sudha Koka, the learned SOR appeared on behalf of the Revenue and Shri Prudy....

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....ided under Notification 22/2003-C.E. dated 31-3-2003 were shifted and found installed in the STP unit located at the sixth floor i.e. outside the bonded premises of this unit. Actually the respondents did not take proper permission from the competent authority. Therefore, the respondents were asked to discharge the duty liability along with interest which they did. Later, proceedings were initiate....

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....hority. There is a prayer from the Revenue for restoration of the Order-in-Original demanding the duty. 7. We find that the similar situation arose in the case of M/s. Honeywell Technology Solutions Lab. Ltd. and the issue was before this Bench and this Bench issued Final Order No. 699-704/2008 [2008 (231) E.L.T. 592 (T)] taking into account the notification and also the further relaxation in p....