2026 (3) TMI 1093

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rayan Authorised Representative For the Respondent : Shri N.K. Sharma, Advocate ORDER ASHOK JINDAL: 1. The Revenue is in appeal against the impugned order. 2. The facts of the case are that the importer/respondent imported certain goods on concessional rate of duty availing benefit of exemption Notification No. 32/1997-C dated 01.04.1997. As per the said notification, the importer i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orted by them by denying the benefit of Notification No. 32/1997-C dated 01.04.1997. 3. The matter was adjudicated, the adjudicating authority confirmed the demand against the respondent but on appeal, the learned Commissioner (Appeals) dropped the proceedings against the respondent. Aggrieved from the said order, the Revenue is before me. 4. The learned authorized representative for the Dep....