2017 (3) TMI 402

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..... order-in-appeal no.  147(CRC)/2006 (JNCH) dated 12th September 2006 of Commissioner of Customs (Appeals), Mumbai - II which set aside the denial of benefit of notification no. 94/1996-Cus dated 16th December 1996 by the original authority and directed the original authority to re-assess the bill of entry with consequential relief to the assesse. 2. Briefly the facts are that M/s Shabnam Ind .....

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..... 04 of the Central Board of Excise and Customs drawing attention to the decision of the Hon'ble Supreme Court in Commissioner of Central Excise v. Flock India [2000 (120) ELT 285 (SC)] and the decision in Priya Blue Industries v. Commissioner of Central Excise [2004 (172) ELT 145 (SC)]. 4. The amount in dispute is Rs. 78,447/- and the original authority further invoked the bar of limitation as the .....

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..... er-in-appeal.  The first appellate authority has also noted that the appellant has challenged the levy of additional duty and the denial of benefit of notification no. 64/96-Cus. The entire case of Revenue is not that the respondent is ineligible for 'nil' rate of duty but rests on the failure of the importer to challenge the assessment as a prelude claiming refund. The impugned order has mer .....

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