2005 (3) TMI 183

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.... the view that the appeal itself requires to be finally disposed of. Accordingly, we take up the appeal. 2. The appeal is against an order passed by Commissioner (Appeals) rejecting the assessee's appeal (filed against an adverse order of the original authority) on the sole ground of non-compliance with Section 129 E of the Customs Act. In the said appeal before the lower appellate authority, the....

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.... was out of indigenously procured raw materials, while, in respect of the rest of the export, they claimed the benefit of Notification No. 32/97-Cus. It is submitted by Counsel that the Board's circular clarifying the above Notification was not correctly applied by the lower authorities. We have heard the ld. DR also. 4. It appears to us from the submissions that the required apportionment was no....