2007 (5) TMI 454

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..... vocate, for the Appellant. Shri A. Hore, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard the learned DR. 2. Taking into account the affidavit filed by the appellants, and the reasons for non-appearance given there, we recall the Order dated 25-8-2004 dismissing the appeal for non-prosecution and restore the appeal to its original number. 3. After .....

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..... e clarifications contained in the aforesaid Circulars and Section 37B Order. In terms of these Circulars and the Order, the appellants are not required to pay the impugned duty under Section 133 of the Finance Act, 1999 in respect of the exported goods. Hence the impugned Order is set aside and the appeal is allowed with consequential benefits to the appellants. Cross- Objection filed by the Depar .....

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