2023 (11) TMI 1136

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....ible for exemption under Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 for the period from 26.12,2017 to 11.05.2020. 2. Shri Rahul Gajera, Learned Counsel appearing on behalf of the appellant at the outset submits that on the identical issue this Tribunal vide final order No. A/10118-10134/2023 dated 25-01-2023 remanded many appeals to the Adjudicating Authority by keeping all the issues open. He prays that the present matter also may be remanded to the Adjudicating Authority on the same line of this Tribunal's order dated 25-01-2023. 3. Shri A R Kanani, Learned Superintended (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made....

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....eliance on the various following judgments:- H.P.L. Chemicals Ltd v CCE-2006 (197) ELT 324 Orient Ceramics & Inds Ltd v CC-2008 (226) ELT 483 (SC). Tata Tea Ltd v CCE-2004 (164) ELT 315 Indian Oil Corporation v CCE-1991 (53) ELT 347. Kantilal Manilal & Co v CC-2004 (173) ELT 35 CC v Finesse Creation Inc- 2009 (248) ELT 122 Bom Commissioner v Finesse Creation Inc-2010 (255) ELT A120 (SC) Comr. v Sudarshan Cargo P. Ltd - 2010 (258) ELT 197 (Bom) Chinku Exports v CC - 1999 (112) ELT 400 Commissioner v Chinku Exports- 2005 (184) ELT A36 (SC) Shiva Kripa Ispat P. Ltd v CC-2009 (235) ELT 623-Tri-LB Comr. v Shiva Kripa Ispat P. Ltd -2015 (31....