1999 (9) TMI 656

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..... Justice K. Sreedharan, President]. - This appeal at the instance of the Revenue challenges the correctness of order in appeal No. 303/93-CUS., dated 30-7-1993 passed by the Collector (Appeals). By that order in appeal, the respondent's appeal against the order in original No. 7/93-DCC, dated 20-3-1993 of the Assistant Collector was allowed. 2. The short facts necessary for the disposal of .....

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..... d the adjudicating authority directed the respondent herein to pay the amount mentioned in the show cause notice. This order was reversed by the Collector (Appeals). 3. Notification 118/90 allow concessional rate in respect of signal generators of frequency above 1000 MHZ. Upper frequency limit of imported generators is 1750 MHZ, hence it apparently falls within the purview of the Notificati .....

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