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TMI Blog2017 (10) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - The issue having been decided by the Hon'ble Supreme Court, in the case of M/s SRF Ltd., M/s ITC Ltd Versus Commissioner of Customs, Chennai, Commissioner of Customs (Import And General) , New Delhi [2015 (4) TMI 561 - SUPREME COURT], where it was held that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR appearing for the Revenue and Shri Saurabh Kapoor, ld. advocate appearing for the Respondents, we find that respondents are the importers of 100% Polyester Knitted Fabrics falling under Chapter 60 of the Customs Tariff Act, 1975. They filed bills of entries claiming exemption from payment of Special Additional Duty (SAD), in terms of Serial No. 16 of Notification No. 30/2004-CE. 3. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid judgment of the Hon ble Apex Court is not correct and legal inasmuch as the department has not accepted the said judgment and the CBEC, with the concurrence of ld. Attorney General, has filed a review petition/ revision application against the said judgment of the Hon'ble Supreme Court, on the basis of certain errors apparent on record/ interpretational issues. 6. We note that Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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