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2014 (12) TMI 644 - HC - CustomsImported of computer controlled HTHP yarn dyeing machines along with dye kitchen tank and accessories - Exemption under Notification No. 97/2004-Customs, dated 17-9-2004 - respondent has not claimed benefit of Notification No. 6/2002-C.E. when the respondent has filed Bill of Entry No. 901018, dated 14-10-2005 - Tribunal allowed assessee's claim - Held that:- Authorities have passed the orders in question on the basis of remand order made in [2007 (2) TMI 44 - CESTAT, CHENNAI]. It is the bounden duty of the Department to challenge the same either by way of seeking amendment or by way of preferring an Appeal. But the Department has not done it. Under the said circumstances, the Department is totally precluded from challenging the present Final Order. Therefore, from cumulative reading of the Section 129B to earlier as well as Chapter 15 of the Customs Manual, it is needless to say that the contention put forth on the side of the appellant is not factually and legally sustainable and altogether, the present Civil Miscellaneous Appeal deserves to be dismissed and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance - Decided against Revenue.
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