2008 (11) TMI 484

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..... : T.K. Jayaraman, Member (T) (Oral)]. The applicant is a PSU Unit. They filed an appeal against the order of the Commissioner (Appeals). They imported Superior Kerosene Oil (SKO). There were disputes with regard to the availment of exemption Notification No. 20/99-Cus. dated 28-2-1999 and 16/2000-Cus. dated 1-3-2000 and also with regard to the addition of certain charges. The then Commissio .....

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..... l Order No. 1380/2007 and Stay Order No. 919/2007 dated 29-11-2007 for want of clearance certificate. 2. The learned SDR stated that the appellants have necessarily to obtain a clearance Certificate this time because the Grounds of Appeal in the present case are different from those of the first grounds of litigation. 3. The learned Counsel referred to the following decisions of the Tribunal w .....

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..... or litigation. Those proceedings have not yet been completed on account of the remand order and also the grievances of the affected parties. In other words, these proceedings are only continuation of the original proceedings. The fact that the present grounds of appeal are different from the original grounds of appeal is of no consequences. The reason is the appellant is always at liberty to agita .....

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