Commissioner of Customs, TuticorIn Vs. M/S. National Agency - Court Judgment

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Court	Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided On	Nov-11-2009
Case Number	Appeal No. C/290 of 2003
Judge	THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
Appellant	Commissioner of Customs, Tuticorin
Respondent	M/S. National Agency
Advocates:	Shri C. Rangaraju, SDR for the Appellant, None for the Respondents

Excerpt:
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.

Judgment:

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.