2006 (5) TMI 43

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..... tion as per the board circular - He not entitle for benefit as per notification - After considering the prior decision tribunal rejected the application
[Order per : S.L. Peeran, Member (J) (Oral)]. - This RoM application has been filed against the Final Order Nos. 1172 & 1173/2005, dated 19-7-2005 [2005 (190) E.L.T. 109 (Tri.)] passed by this Bench. 2.In the above-mentioned order, this Bench .....

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..... he Notification and the Board's Circular, it was held that the Notification would prevail. Holding the above view, this Bench upheld the OIA and dismissed the appeals of the appellants. 3.Shri G. Shiva Dass, the learned Advocate who appeared for the appellants, strenuously argued that the Bench has committed an error apparent on the face of the record by not appreciating the binding nature of the .....

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..... 118) E.L.T. 77 (Tri.-LB) (iii) C.M. Abdul Razak v. CC , Cochin - 2004 (170) E.L.T. 416 (Tri.-Bang.) 5.We have gone through the records of the case carefully. The Tribunal examined the relevant notification and held that during the relevant period, the benefit of the Notification cannot be given to goods cleared under para 9.9(f) of the EXIM Policy in spite of the Board's Circular granting the sa .....

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