2006 (1) TMI 424

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..... [Order per : S.L. Peeran. Member (J)]. The Revenue is aggrieved with Order-in-Appeal No. 6 to 8/03-Cus., dated 16-1-2003. The Revenue proceeded to recover Special Additional Duty (SAD) in respect of goods re-imported by the appellants. The appellants had availed the export benefit which they reversed at the time of clearances of the re-imported goods. They claim the benefit of Notificati .....

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..... the case. 3. The appellants have paid the excise duty and have also reversed all the benefit of rebate availed by them. The Customs duty is clearly exempted by the Notification No. 94/96. It follows that all other connected duty chargeable along with the basic excise duty is also exempted. The order passed by the Commissioner is just, legal and proper. There is no merit in these appeals and the .....

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