2007 (3) TMI 28

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..... order - Appeal Nos. C/123-125/06 - Final Order Nos. A-237-239/KOL/2007 - Dated:- 1-3-2007 - [Order per Chittaranjan Satapathy, Member (T)] - Heard both sides. Shri S. K. Mehta, learned Advocate appearing for the applicants/appellants states that the impugned Order passed by the adjudicating Commissioner refers to the earlier adjudication order dated 12-10-2004, whereunder Rs 98.00 -per piece .....

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..... e previous adjudication order for similar goods, no case of claim for excess DEPB credit has been made out against the applicants/appellants. 2. In view of the fact that no case of excess credit has been established, taking recourse to Section 113(i) of the Customs Act, 1962 is not correct in our view. Accordingly, in view of the previous adjudication order accepted by both sides fixing the pr .....

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