2005 (12) TMI 156

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Full Text of the Document

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....lved in the present appeal of the Revenue is as to whether the respondents are entitled to the benefit of Notification No. 16/2000, which provides concessional rate of duty to crude palm oil imported for use in the manufacture of vanaspati. The original adjudicating authority has denied the benefit of the notification to the shortages detected by the Revenue on the ground that such short receipt o....