COMMISSIONER OF CUSTOMS, AMRITSAR Vs. JYOTI INDUSTRIES

JUDGEMENT

(1.) This appeal has been preferred under Section 130(l) of the Customs Act, 1962 (for short "the Act") by the revenue against the order dated 28-6-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal) proposing the following substantial questions of law :-

(2.) The assessee was issued two show cause notices alleging that he had wrongly claimed the benefit of notification No. 34/88 in respect of BE No. 243 dated 19-9-1994. After considering the reply, the demand of duty was confirmed against which the assessee preferred an appeal to the Tribunal.

(3.) Another show cause notice dated 22-8-1995 had also been issued to the assessee alleging misdeclaration of description of goods in respect of BE No. 82 dated 26-5-1994. After considering the reply, the Commissioner of Customs vide his order dated 25-11-1997 issued on 18-1-1998 dropped the proceedings, against which revenue preferred an appeal before the Tribunal.