2005 (12) TMI 342

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ma, DR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. This miscellaneous application is for early hearing of the stay application and the appeal. The appeal was admitted and the stay application was heard. 2. The applicants were denied concessional rate of duty under Notification No. 9/2002-CE dated 1-3-2002 on the ground that they had not filed the declaration claiming e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heir factory and the place of the range office. 4. We find that under the law there is no requirement of place from where the letter has to be posted. The adjudicating authority has correctly held that even otherwise the applicant is entitled for the Benefit of exemption under Notification 9/2002-CE dated 1-3-2002. Therefore, considering the facts and circumstances of the case, prima-facie, ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X