2012 (6) TMI 498

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..... decide the case afresh as the assessee have only made a claim for benefit of Notification but have not produced any evidence in support of their claim satisfying the condition of the Notification. - Cus. Appeal Nos.118-122/09 - - - Dated:- 3-4-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri Siddherth Shankar, Adv. for the Applicant (s) Shri B. B. Agrawal, Commr. (A.R.) for the .....

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..... and penalties and with the consent of both the sides, we take up the appeals for disposal. 3. The ld. Advocate appearing for the appellants has submitted that in their own case for the earlier period, this Tribunal has remanded the matter to the ld. Commissioner for deciding afresh, vide Order No.S-78-80/A-151-153/Kol/2010 dated 22.2.2010. 4. The contention of the ld. A.R. for the Departme .....

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