2006 (2) TMI 429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2006 - S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th the Revenue. The contention of the Revenue is that goods were handed-over to the appellants. 3. The contention of the applicant is that the goods were only handed-over for safe custody on Superd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X