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TMI Blog2015 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ion benefit under the department’s own Notification No. 12/2012 and as the regulations require that product should be edible palm oil and therefore imported variety requires refining, we called upon the respondent-company to submit an undertaking to that effect. Today, Sri S. Ravi, learned senior counsel appearing for the respondent-company, placed before us the signed undertaking dated 21-4-2014, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 22-4-2014 - Kalyan Jyoti Sengupta, C.J. and Sanjay Kumar, J. Shri V. Gopala Krishna Gokhaley, Standing Counsel, for the Appellant. Shri S. Ravi, Senior Counsel Ch. Pushyam Kiran, for the Respondent. JUDGMENT This appeal is filed by the Commissioner, Customs, Central Excise and Service Tax, Guntur, against the final order, dated 24-2-2014 passed by the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irculars issued by the Government of India on 6-1-2011 and 25-10-2001 with regard to clearance of consignments only after compliance with all the conditions. 4. As the respondent-company has been found eligible on facts to claim exemption benefit under the department s own Notification No. 12/2012 and as the regulations require that product should be edible palm oil and therefore imported varie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he officials of the Customs department to supervise and inspect the process so as to ensure compliance with the requirement of refining. 5. In view of above discussion, we find no merit in the contentions raised by the learned counsel for the appellant. No question of law, much less a substantial question of law, arises for consideration. The CEA is accordingly dismissed subject to due complian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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