2003 (8) TMI 69

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..... s against a common Order-in-Appeal. The only issue involved in these appeals is as to whether the appellants are entitled to the benefit of Notification No. 45/94-Cus., dated 1-3-94 in respect of imported goods (Poly Vinyl Alcohol) (PVA) or not. The benefit of this Notification has been denied to them on the ground that the goods were not actually used in terms of the above said Notification, thou .....

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..... , which fact had not been disputed, the benefit of notification referred to above, could not be denied to them in view of the ratio of law laid down by the Tribunal in the above referred cases. That being so, the impugned order of the Commissioner (Appeals) cannot be sustained and we set aside the same. All the appeals of the appellants are allowed with consequential relief if any, permissible und .....

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