Commissioner of Customs, TuticorIn Vs. M/S. National Agency - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-11-2009 |
| Appeal No. C/290 of 2003 |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER |
| Commissioner of Customs, Tuticorin |
| M/S. National Agency |
| Shri C. Rangaraju, SDR for the Appellant, None for the Respondents |
per dr. chittaranjan satapathy heard the learned sdr. the respondents are not present. we find that the impugned order has been passed by the lower appellate authority following earlier tribunal’s order as well as the board’s circular. hence, we are of the view that the same requires no interference. accordingly, the appeal of the department is dismissed.
Per Dr. Chittaranjan Satapathy
Heard the learned SDR. The respondents are not present. We find that the impugned order has been passed by the lower appellate authority following earlier Tribunal’s order as well as the Board’s Circular. Hence, we are of the view that the same requires no interference. Accordingly, the appeal of the Department is dismissed.