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TMI Blog2016 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... R M.V. RAVINDRAN This appeals is filed by Revenue against the Order-in-Appeal No. 23/2007 dated 28.2.2006. 2. Heard learned A.R. appearing for the Revenue. None appeared on behalf of the respondent-assessee. On perusal of the records, we find that the issue lies in a narrow compass. Accordingly, we take up the appeal in the absence of any representation from the respondent-assessee. 3. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt by CESTAT final order 1645/06 dated 03.10.06. I also find that the letter of Sri Lankan Customs authorities relied upon in the show cause notice is the same which is dealt by CESTAT order. The CESTAT vide its impugned order has clearly recorded as under : "On careful consideration and perusal of facts sent by the Sri Lankan Customs to the DD, DRI, which is relied by the Revenue, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exported the tiles. The imposition of Anti-Dumping duty in the present case is not justified and hence, the same is set aside by allowing the appeal with consequential relief, if any.". In view of the above I pass the following order : ORDER 6. I set aside the Order-in-Original No. 149/05 dated 19/20.9.06 passed by the Joint Commissioner of Customs, inland Container Depot, Bangalore and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are originating from Sri Lanka. We do not find any reason to interfere in such a reasoned order passed by the said appellate authority, more so he was following high judicial for as order. As the first appellate authority has relied upon the judgment of the Tribunal in respect of the very same assessee wherein facts are same, we find that the impugned order is correct and legal and does not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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