2005 (2) TMI 220

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.... Bajaj, Member (J)]. - In these appeals, the Revenue has challenged the correctness of the impugned common order-in-appeal vide which the Commissioner (Appeals) has dropped the duty and penalty as confirmed against the respondents by the adjudicating authority, through order-in-original. 2. The learned DR has contended that the respondents were liable to pay the duty on the goods (cotton yarn) ....

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....stic tariff area after discharging the duty liability in terms of Notification No. 8/97 dated 1-3-1997 by paying basic duty and additional duty at the rates specified therein. The plea of the Revenue that since the goods cleared by the respondents in the DTA were produced from the imported raw material (yarn), they were liable to pay duty in terms of Notification No. 2/95, does not stand substanti....