2018 (8) TMI 1602

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..... PPING AGENCIES (P) LTD. [2018 (4) TMI 1191 - CESTAT CHENNAI], where it was held that there is no merit in the impugned orders denying CV duty concession wherever available to the importer-appellants of such conditions - appeal allowed - decided in favor of appellant. - C/40781 & 40810/2016 - FINAL ORDER No. 41733-41734/2018 - Dated:- 19-3-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Mad .....

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..... d. Counsel submitted that the very same issue has been addressed by the Tribunal in its Final Order No.40271-40292/2018 dated 31.01.2018. 4. Ld. AR fairly agreed that this was indeed the case. 5. On going through the said decision, we find that the Ld. Counsel is correct in his assertion. The CESTAT, Chennai in the said decision has interalia addressed the very same issue. The relevant part .....

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..... differential duty by denying the exemption later, only upon unearthing the evidences of misuse of such end-use condition. Such evidences have not been brought before us. The impugned orders observe that the appellants failed to establish actual user. No such condition regarding manner establishing such fact was put at the time of assessment and clearances. The claim in the Bills of Entry at the t .....

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