2004 (1) TMI 528

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..... Member (J)]. - The Miscellaneous Application is for restoration of the appeal dismissed earlier for want of clearance from the High-Powered Committee. Now the Committee on Disputes has permitted the appeal before the Tribunal. Accordingly, we restore the same to its original number and proceed to hear the Stay Petition as also the appeal. 2. We find that the Commissioner (Appeals) has dismis .....

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..... Shri Das, further, submits that the Tribunal vide his earlier decision being Order No. S-1127-1129 and A-1152-1154/KOL/2002, dated 29-10-2002, has held that it is the quantities actually imported, which is liable to duty and has referred to the earlier decisions of the Tribunal. 3. Inasmuch as the issue is covered in favour of the appellants, we allow the Stay Petition and set aside the impug .....

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